Central Board Of
Indirect Taxes And Customs Tax Assistant (Group C Post) Recruitment Rules, 2022
[20th October 2022]
In exercise
of the powers conferred by the proviso to article 309 of the Constitution, and
in supersession of the Central Excise and Customs Department Tax Assistant,
(Group C post) Recruitment Rules, 2014 except as respects things done or
omitted to be done before such supersession, the President hereby makes the
following rules regulating the method of recruitment to the post of Tax Assistant
(Group C post) in the Central Board of Indirect Taxes and Customs under the
control of Department of Revenue, Ministry of Finance, namely:-
Rule - 1. Short title and commencement.
(1)
These rules
may be called the Central Board of Indirect Taxes and Customs Tax Assistant
(Group C post) Recruitment Rules, 2022.
(2) They shall come into force on the date of their publication in the
Official Gazette.
Rule - 2. Number of posts, classification and level in pay matrix.
The number of said post, its classification and level in the pay matrix
attached thereto shall be as specified in columns (2) to (4) of the Schedule
annexed to these rules.
Rule - 3. Special Provision.
(1)
Each Zonal
Cadre Controlling Authority shall have its own separate cadre unless otherwise
directed by the Central Board of Indirect Taxes and Customs.
(2) Sanctioned strength of National Academy of Customs, Indirect Taxes and
Narcotics directorate is borne on and drawn from Cadre Controlling Authority of
the respective zone.
Rule - 4. Method of recruitment, age-limit, qualifications, etc.
The method of recruitment, age-limit, qualifications and other matters relating
to the said post shall be as specified in columns (5) to (13) of the said
Schedule.
Rule - 5. Disqualification.
No person, -
(a)
who has
entered into or contracted a marriage with a person having a spouse living; or
(b) who, having a spouse living, has entered into or contracted a marriage
with any person, shall be eligible for appointment to the said post:
Provided
that the Central Government may, if satisfied that such marriage is permissible
under the personal law applicable to such person and the other party to the
marriage and that there are other grounds for so doing, exempt any person from
the operation of this rule.
Rule - 6. Power to relax.
Where the Central Government is of the opinion that it is necessary or
expedient so to do, it may, by order and for reasons to be recorded in writing,
relax any of the provisions of these rules with respect to any class or
category of persons.
Rule - 7. Savings.
Nothing in these rules shall affect reservation, relaxations of age-limit and
other concessions required to be provided for the Scheduled Castes, the
Scheduled Tribes, Ex-serviceman, and other special categories of persons in
accordance with the orders issued by the Central Government from time to time
in this regard.
SCHEDULE
Name of
post. |
Number of
post. |
Classification. |
Level in
the paymatrix. |
Whether
selection post or nonselection post. |
Age-limit
for direct recruits. |
Educational
and other qualifications required fordirect recruits. |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
Tax Assistant. |
5981* (2022) *Subject to variation dependent on
workload. |
General Central Service, Group ‘C’,NonGazetted,
Ministerial. |
Level-4 (Rs.25,500- 81,100) in thepay matrix. |
Not applicablefor direct recruits and
nonselection for promotees. |
18-27 years (The upper age-limit is relaxable for
departmental candidates upto forty years in accordance with the instructions
or ordersissued by the Central Government from time totime). Note : The crucial date for determining the
age-limit shall be as advertised by the Staff Selection Commission. |
Essential: (i) Bachelor’s Degree from a recognised
University or equivalent; and (ii) possess a speed of not less than 8000 key
depressions per hour for data entry work. Note: The speed of 8000 key depressions per hour
for data entry work is to be examined by conducting a speed test on the
electronic data processing machine. |
Whether
age and educational qualifications prescribed fordirect recruits will apply
in the case of promotes. |
Period of
probation, if any. |
Method of
recruitment, whether by direct recruitment or by promotion or by deputation/
absorption and percentage of the vacancies to be filled by various methods. |
In case of
recruitment by promotion or deputation/absorption, grades from which
promotionor deputation/ absorption to be made. |
(8) |
(9) |
(10) |
(11) |
Not applicable. |
Two years fordirect recruits. |
(i) Seventy-five percent. by direct recruitment
through Staff Selection Commission; and (ii) Twenty-five per cent by promotion. |
Promotion: From Lower Division Clerks in level-2
(Rs.19900-63200) in the pay matrix and Head Havaldar in level-2
(Rs.19900-63200) in the Pay Matrix who have rendered eight years of regular
service in the grade failing which, - (a) eleven years of combined service in Grade of
Lower Division Clerk and Multi-Tasking Staff, or; (b) eleven years of combined service in the Grade
of Head Havaldar, Havaldar and Multi- Tasking Staff, or; (c) eleven years of combined service in the Grade
of Lower Division Clerk, Havaldar andMulti-Tasking Staff shall be taken into
consideration and shall possess the following qualification andexperience,
namely: - Data Entry Speed of 8000 key depression per hour
for data entry work and passed in Departmental Qualifying Examination to be
held after a three-week training. Note : Where juniors who have completed their
qualifying or eligibility service are being considered for promotion, their
seniors shall also be considered provided they are not short of the requisite
qualifying or eligibility service by more than half of such qualifying or
eligibility service or two years whichever is less and have successfully
completed their probation period for promotion to the next higher grade
alongwith their juniors who have already completed such qualifying or
eligibility service. |
If a
Departmental Promotion Committee exist, what is its composition. |
Circumstances
in which Union Public Service Commission is tobe consulted. |
(12) |
(13) |
Group ‘C’ Departmental Promotion Committee (for
considering promotion) consisting of :- (I) Single Commissionerate having no common
cadre,- (i) The senior most Additional Commissioner at
Headquarters Office – Chairman; (ii) The Additional or Joint Commissioner,
Headquarters, failing which any other senior most Additional Commissioner or
Joint Commissioner (Headquarters) available at the time of Departmental
Promotion Committee Meeting – Member; (iii) Additional Commissioner of Central Excise
or Customs – Member; (iv) Deputy Commissioner or Assistant
Commissioner of Income-Tax – Member. (II) Composite Commissionerates i.e. two or more
Commissionerates having common cadre,- (i) The Senior most Additional Commissioner from
each of the Commissionerates (the senior most officer among them) — Chairman; (ii) The Additional Commissioner or Joint
Commissioner Headquarters of the cadre controlling Commissionerates, failing
which any other senior most Additional Commissioner or Joint Commissioner
(Headquarters) available at the time of Departmental Promotion Committee
Meeting – Member; (iii) Additional Commissioner or Joint
Commissioner of Central Excise and Customs – Member; (iv) Deputy Commissioner or Assistant Commissioner
of Income Tax – Member. Group ‘C’ Departmental Confirmation Committee
(for considering confirmation) consisting of :- (I) Single Commissionerate having no common
cadre,- (i) The senior most Additional Commissioner at
Headquarters Office – Chairman; (ii) The Additional or Joint Commissioner,
Headquarters, failing which any other senior most Additional Commissioner or
Joint Commissioner (Headquarters) available at the time of Departmental
Promotion Committee Meeting – Member; (iii) Additional Commissioner of Central Excise
or Customs – Member; (iv) Deputy Commissioner or Assistant
Commissioner of Income-Tax – Member. (II) Composite Commissionerates i.e. two or more
Commissionerates having common cadre,- (i) The Senior most Additional Commissioner from
each of the Commissionerates (the senior most officer among them) - Chairman; (ii) The Additional Commissioner or Joint
Commissioner Headquarters of the cadre controlling Commissionerates, failing
which any other senior most Additional Commissioner or Joint Commissioner
(Headquarters) available at the time of Departmental Promotion Committee
Meeting – Member; (iii) Additional Commissioner or Joint
Commissioner of Central Excise and Customs – Member; (iv) Deputy Commissioner or Assistant
Commissioner of Income Tax – Member. |
Not applicable. |