COMMERCIAL
TAX OFFICER, CLASS II (PRE-SERVICE TRAINING AND POST-TRAINING EXAMINATION)
RULES, 2016
PREAMBLE
In exercise of the powers
conferred by the proviso to Art. 309 of the Constitution of India and in
supersession of all the rules made in this behalf, the Governor of Gujarat
hereby makes the following rules to provide for regulating the conditions of
service of persons directly recruited to the post of Commercial Tax Officer,
Class II in so far as they relate to their pre-service training and passing of
the post-training examination, namely:
Rule - 1. Short title and extent.
(1)
These rules may be called the Commercial Tax Officer, Class II
(pre-service training and post-training examination) Rules, 2016.
(2)
They shall apply to the persons directly recruited as Commercial
Tax Officer, Class II in the Department of Commercial Tax.
Rule - 2. Definitions.
In these rules, unless the
context otherwise requires:-
(a)
"Appendix" means an Appendix appended to these rules;
(b)
"Deputy Commissioner of Commercial Tax" means the Deputy
Commissioner of Commercial Tax (Training), Gujarat State;
(c)
"direct recruit" means a person appointed on the post of
Commercial Tax Officer, Class II in the Department of Commercial Tax, Gujarat
State on the recommendation by the Gujarat Public Service Commission on the
basis of competitive examination;
(d)
"Training Institute" means the institute established
under the control of Deputy Commissioner of Commercial Tax (Training) Gujarat
State.
(e)
"post-training examination" means examination held by
the training Institute that has imparted pre service training to the direct
recruits.
(f)
"specified chances" means the number of chances
specified in these rules within which a person is required to pass the
examination.
Rule - 3. Institutional training.
The direct recruits shall require
to undergo institutional training in the training institute in accordance with
the following provisions, namely:
(1)
The institutional training to be imparted by the training
institute shall be for a period of eighteen weeks as specified in Appendix-II.
(2)
The direct recruits shall be under the control of Deputy
Commissioner of Commercial Tax (Training) Gujarat State, during the period of
their institutional training.
(3)
The post-training examination shall be held by Training Institute
on the completion of institutional training period. The direct recruits who
have completed the institutional training programme shall require to pass the
post-training examination. After completion of the institutional training, the
direct recruits shall require to work in then* respective offices until their
post-training examination.
Rule - 4. Scheme of Examination.
(1)
The post-training examination shall consist of 3 (three) papers
each of 100 (one hundred) marks. The syllabus of each paper shall be as specified
in Appendix-I.
(2)
The examination shall consist of multiple choice questions [MCQs]
except of Part-II of Paper 3 which shall be descriptive type. Answers of
Part-II of Paper 3 shall be required to be written in Gujarati or as per the
instructions given in the question paper.
(3)
The candidates shall be allowed to answer the entire subjects of
Papers 1 to 3 with the help of books except, which shall be without books.
Explanation. "With
books" means original book of the subject approved by the Government or
the Training Institute from time to time which includes bare Acts and Rules
without any commentaries or case laws and includes manuals issued under the Act
published by the Government of Gujarat.
Rule - 5. Attempts for passing Examination.
(1)
The direct recruits shall require to pass the post-training
examination within three attempts during their probation period:
Provided that the persons
belonging to the Scheduled Castes or Scheduled Tribes shall be allowed an
additional attempt which shall have to be availed of within a period of one
year from the date of declaration of the result of the examination of his third
attempt.
(2)
If a direct recruit fails to pass the post-training examination in
the prescribed attempts as required under these rules, his services shall be
terminated:
Provided that if, in a case, the
State Government is satisfied that he could not pass the examination within
prescribed attempts for reasons beyond his control, the State Government may
after recording reasons allow him not more than two additional attempts to pass
such post-training examination on payment of an examination fee to be
determined by the Government:
Provided further that if a person
passes the post-training examination after availing the additional attempts, he
shall not be entitled to claim seniority over those persons who have passed the
examination earlier than him within the specified attempts and specified time.
(3)
In the circumstances mentioned in sub-rule (1) and sub-rule (2)
above, if the examinations are not conducted in time or result thereof cannot
be declared before the probation period of the direct recruits is over, his
probation period shall be deemed to have been extended till the declaration of
the result of the post-training examination of his last additional attempt.
(4)
Not appearing in the examination, shall be considered as an
attempt.
(5)
The Deputy Commissioner of Commercial Tax (Training), Gujarat
State, shall publish the result of each post-training examination.
Rule - 6. Passing of the Examination.
(1)
The standard for passing the post-training examination shall be of
fifty per cent of the total marks assigned in each paper.
(2)
An unsuccessful candidate who secures sixty percent or more marks
in one or more papers shall be exempted from appearing in that or those papers
at the subsequent examinations.
Rule - 7. Non entitlement of Travelling Allowance.
The direct recruits shall not be
entitled to any travelling allowances for the journeys performed by him to
attend institutional training and/or to appear in the post-training examination.
Rule - 8. Requirement as to attendance.
In order to qualify for appearing
at the examination, a directly recruited Commercial Tax Officer shall require
to attend minimum of 85% of the total number of lectures in the institutional
training otherwise he shall be disqualified for appearing in the post-training
examination and shall be liable to be terminated from his appointment.
Rule - 9. Non entitlement of leave.
During the period of
institutional training, a directly recruited Commercial Tax Officer not
be-allowed any type of leave or absence for more than three days. If the direct
recruit remains absent for more than three days and the Deputy Commissioner of
Commercial Tax (Training) of the training institute is satisfied that his
absence is not due to any unavoidable circumstances beyond his control, he may
direct to deduct the pay of the directly recruited Commercial Tax Officer for
the days of absence.
Rule - 10. Providing of books.
The training institute shall
provide books for institutional training and in post-training examination to
the direct recruits without obtaining any security deposit during their
institutional training in the-training institute. The direct recruits shall
require to return the books as soon as the post-training examination is over.
In case of loss or damage, price of the books shall be recovered from the
direct recruits by the training institute.
Rule - 11. Change in training schedule.
The Deputy Commissioner of
Commercial Tax (Training) may change or alter training schedule and also
date-of post-training examination as per the prevailing circumstances.
Rule - 12. Execution of bond.
Every direct recruit shall be
required to execute a bond in the form as specified.
Rule - 13. Working as a Commercial Tax Officer.
After passing the post-training
examination, the direct recruit shall require to work as a Commercial Tax
Officer in the Department of Commercial Tax.
[See Rule 4 (1)]
|
Paper No. |
Subject |
Marks |
Time |
|
1 |
Procedural and Other Laws (With Books) |
100 Marks |
3 Hours |
|
|
(??) The Constitution of India PART XI (Articles 246, 248, 249, 251, 253, 254, 256 to
258 and 260) PART XII and PART XIX Article 366-(29A only) |
20 Marks |
|
|
|
(??) The Indian Penal Code, 1860. Chapter II and IV, Sec. 119, Chapter VA Chapter IX, X,
XI, XVII, XVIII (Sec. 463 to 477A). Chapter XXI (Sec. 499 and 500) |
30 Marks |
|
|
|
(??) The Code of Criminal Procedure, 1973. Chapter II, III, IV, VIII, IX, XI, XXIX, and XXXVII |
20 Marks |
|
|
|
( ??) The Code of Civil Procedure, 1908. (Order V, XIII, XVI, XVIII and Sec. 80) |
20 Marks |
|
|
|
(??) The Indian Evidence Act, 1872. (Sec. 1 to 115) |
20 Marks |
|
|
2. |
Gujarat Value Added Tax Act (With Books) |
100 Marks |
3 Hours |
|
|
(??) The Gujarat Value Added Tax Act, 2003 and, Rules,
Notification and Orders issued there under. |
40 Marks |
|
|
|
(??) The Central Sales Tax Act, 1956 and Rules,
Notification and Orders issued there under. |
15 Marks |
|
|
|
(??) The Gujarat Tax on Entry of Specified Goods into
Local Areas Act, 2001. |
05 Marks |
|
|
|
(??) The Indian Sales of Goods Act/1930. |
20 Marks |
|
|
|
(??) The Indian Contract Act, 1872. Chapter 1 (Sec. 3, 5
and 8) Chapter II (Sec. 10, 11, 13, 14, 15, 16, 17, 18, 22 to 25 and 27) |
15 Marks |
0 |
|
Paper No. |
Subject |
Marks |
Time |
|
|
(??) Chapter IV* (Sec. 37 to 40, 46 and 47) Chapter X (Sec.
182 to 188, 211, 213 and 214) |
|
|
|
|
(??) The Gujarat Panchayats Act, 1993, The Gujarat
Municipalities Act, 1963, The Gujarat Provincial Municipal Corporation Act,
1949 and The Gujarat State Tax on Professions, Trades, Callings and
Employments Act, 1976. |
05 Marks |
|
|
3. |
Commercial Account and Assessment (with books) |
100 Marks |
3 Hours |
|
|
Part-I (??) Theory and Practice of Double Entry Book
keeping Including the Preparation of trading and profit and loss accounts and
balance sheet. |
40 Marks |
|
|
|
(??) Administration of the Gujarat Value Added Tax Act
and office Organization (with books). The test in this Paper shall be
designed as to test the knowledge of the candidate regarding instruction
issued by the department concerning administrative aspect of the Value Added
Tax such as Registration, Return, Assessment, check post recovery, Refund,
Offences, Prosecution etc. Question may also include various Instruction
issued by the department regarding Organization of the department, offices
and Procedural method. |
35 Marks |
|
|
|
Part-II. (??) Assessment Case (Without books) |
25 Marks |
|
[See Rule 3(1)]
|
Total Duration of Training |
18 Weeks |
|
|
1. |
Theoretical Training at Training Centre of the department |
14 Weeks |
|
2. |
Departmental Training(Practical) (a) VATIS Module (b) Practical Training in the field offices. |
1 Week 3 Weeks |