(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 189 (i) CSE 2025
Karnataka Government Secretariat
Vidhana Soudha
Bengaluru, Dated: 26.05.2026
NOTIFICATION
The draft of the Karnataka Civil Services (Regulation of Transfer or Movement
of Commercial Taxes Department Officers) Rules, 2026 which the Government of
Karnataka proposes to make in exercise of the powers conferred by sub-section (1)
of section 3 read with section 8 of the Karnataka State Civil Services Act, 1978
(Karnataka Act 14 of 1990), is hereby published as required by clause (a) of sub-
section (2) of section 3 read with section 8 of the said Act for the information of all
the persons likely to be affected thereby and notice is hereby given that the said
draft will be taken into consideration after Seven days from the date of its
publication in the official Gazette.
Any objection or suggestion which may be received by the State Government
from any person with respect to the said draft before the expiry of the period
specified above will be considered by the State Government. The objections and
suggestions may be addressed to the Additional Chief Secretary to the Government,
Finance Department, Vidhana Soudha, Dr. B.R Ambedkar Veedi, Bengaluru-
560001.
DRAFT RULES
1. Title and commencement. -(1) These rules may be called the Karnataka
Civil Services (Regulation of Transfer or Movement of Commercial Taxes
Department Officers) Rules, 2026.
(2) The provisions of these rules shall be applicable to officers of the
Commercial Taxes Department.
(3) They shall come into force from the date of their final publication in the
official Gazette.
¨sÁUÀ – 4ಎ
Part – IVA
, 26
, 2026
05
1948)
BENGALURU, TUESDAY, 26, MAY, 2026 ( JYAISTHA , 05, SHAKAVARSHA, 1948)
. 398
No. 398
2
2. Definitions. -(1) In these rules, unless the context otherwise requires,-
(a) “Act” means the Karnataka State Civil Services Act, 1978 (Karnataka Act No
14 of 1990);
(b) "Commissioner" means the Commissioner of Commercial Taxes;
(c) "Competent Authority" means the competent authority for transfer or movement
of Officers specified in rule 3;
(d) “Controlling Officer” means the officer who is the Reporting Authority for the
purpose of Annual Performance Report.In the case of a Joint Commissioner of
Commercial Taxes in Category D as specified in Schedule-I, the respective
supervisory Additional Commissioner of Commercial Taxes shall be the
Controlling Office.
(e) “Counselling” means a structured process conducted electronically for the
selection of postings by eligible officers based on performance ranking, tenure,
and availability of vacancies;
(f) “Criminal case pending” means a criminal proceeding in which a charge sheet
has been filed before the competent court and served upon the officer;
(g) “Departmental enquiry pending” means disciplinary proceedings in which
Articles of Charge have been framed and issued against the officer by the
competent authority;
(h) “Functional Categories of Post” means the classification of posts based on
functional responsibilities as specified in Schedule I;
(i) “Government” means the Government of Karnataka.
(j) “Officers” means officers of the Commercial Taxes Department up to the rank of
Joint Commissioner of Commercial Taxes, namely—
(a) Commercial Tax Officer (CTO)
(b) Assistant Commissioner of Commercial Taxes (ACCT);
(c) Deputy Commissioner of Commercial Taxes (DCCT);
(d) Joint Commissioner of Commercial Taxes (JCCT),
and includes those officiating in the above posts
(k) “Lokayukta case pending” means a case in which Lokayukta has conducted a
raid/trap;
(l) “Movement” means posting of an officer from one office to another office within
the same headquarters. It shall not be considered as a Transfer;
(m) “Performance parameters” means parameters relating to the performance of
the officers as specified in Schedule III;
3
(n) “Transfer” means posting of an officer from one headquarters to another
headquarters to perform duties of the post;
(o) “Transfer cycle” means the periodic counselling or transfer process conducted
by the competent authority for considering transfer or movement of officers.
(p) “Tenure” means the duration of service of an officer in a specific post, which
is calculated from the date of transfer or movement order to that post; and
(q) "Vacancy” means a post of an officer available for transfer or movement
through the counselling process, as may be determined by the Commissioner.
(2)The words and expressions used in these rules, but not defined, shall have
the same meaning assigned to them in the Act and rules made or orders issued
thereunder.
3. Competent Authority. —
(1) The Competent Authority for ordering the transfer or movement of the officers
is the Government of Karnataka.
(2) The Government may, by general or special order, delegate any of its
powers under these rules to the Commissioner, subject to such conditions as may
be specified in the order.
(3) The Commissioner may issue administrative instructions or guidelines for
the implementation of counselling and transfers or Movement under these rules.
4. Method of Transfer or Movement. —Transfers or Movement of officers shall be
effected through counselling as per Rule 10.
5. Eligibility for Transfer or Movement. - The officers in any functional category
of posts who have completed tenure under Rule 6 shall be eligible for transfer or
movement.
6. Tenure. —
(1) The minimum tenure in a post shall ordinarily be two years or two transfer
cycles, whichever is lesser.
(2) No officer shall ordinarily be transferred before the completion of the
prescribed minimum tenure, except on disciplinary grounds or where the officer’s
performance ranking falls within the bottom twenty five percent, if such transfer is
considered necessary in the interest of administrative exigencies.
(3) In the case of an officer working in the Head Office, upon promotion is
posted to a post under the same Controlling Officer, the period of service rendered
prior to such promotion shall be counted for the purpose of calculating the
minimum tenure under sub rule (1).
4
7. Publication of vacancies for counselling. -The Commissioner, out of the
officers eligible for transfer or movement as per Rule 5, based on administrative
requirements, , may publish the list of officers and the posts available for transfer
or movement by counselling in a particular transfer cycle and the counselling
schedule.
8. Criteria for Transfers or Movement. -
(1) The transfer or movement shall not be claimed as a matter of right by any
officer.
(2) Officers normally shall not be subjected to transferor movement from one
post to another post unless they have completed the minimum tenure of service in
that post as per Rule 6:
9. Categorisation of Posts. — Posts in each rank shall be classified into functional
categories as specified in Schedule I.
10. Process of Transfer or movement through counselling. –
(1) The transfer or Movement of an eligible officer shall be carried out in the
following manner: -
(a)A performance-based evaluation system shall be adopted for preparing the
ranking list of eligible officers under each Functional Categorisation of Posts;
(b) The performance parameters, evaluation methodology, and the
weightages shall be as specified in Schedule-III;
(c) Based on the parameters, evaluation methodology, and the weightages so
specified, the performance score of officers shall be prepared every year;
(d) The counselling ranking list for officers eligible for transfer or movement
shall be prepared on the basis of the average performance score for two years
or on the basis of the performance score of the previous financial year in
respect of officers falling under sub-rule (2) of rule 6, as the case may be;
(e) Where two or more officers secure equal performance scores, their inter-
se position in the counselling ranking list shall be determined on the basis
of longer tenure in the rank, and where such tenure is also equal, by seniority
in age, and where both are equal, in alphabetical order of name on the service
record.
(f) Counselling sequence for each rank shall be conducted in accordance with
Schedule-II.
5
(2) The Commissioner may, for reasons to be recorded in writing and with
the approval of the Government, make any changes to the performance parameters,
evaluation methodology, and the weightages specified in Schedule-III from time to
time.
11. Priority Categories in Counselling. —
(1) Officers seeking transfers or Movement under the following categories
shall be given priority in choosing a location. Such officers are eligible for
functional posts other than Category B posts specified in Schedule-1, subject to
verification of supporting documents—
(a) Officers with disabilities supported by a certificate under the Rights of
Persons with Disabilities Act, 2016.
(b) Officers suffering from health issues certified by the District Medical
Board, making it necessary for them to be in a desired location;
(c) Officers whose children or spouse is suffering from serious illness. Only
the diseases notified by government on the disease list in this regard would
be considered;
(d) Officers who have completed the prescribed tenure under rule 6 but have
less than two years of service remaining before superannuation;
(e) In cases where both spouses are government employees, the benefit may
be availed by the officer in the Commercial Taxes Department only in
alternate counselling cycles and not in consecutive ones.
Provided that where both the spouses are serving in the Commercial
Taxes Department, they shall, subject to the availability of vacancies, be
posted at a common place, as may be decided by the competent authority.
(2) Officers falling under the categories specified in sub-rule (1) shall submit
their applications along with supporting documents, indicating only three
preferences of location in order of priority, and no option shall be permitted in
respect of any specific post.
(3) Transfers or movements effected under the categories specified in sub-
rule (1) shall not exceed twenty-five per cent of the vacancies available in each
headquarter place during the relevant counselling cycle.
(4) The counselling Ranking list for the above categories shall be prepared
based on the performance-based evaluation system.
(5) The Commissioner, after scrutinizing the application under this category,
may publish the list of eligible candidates for counselling in the said priority
categories.
(6) Counselling sequence for each category mentioned in sub-rule (1) shall
be conducted in accordance with Schedule-II.
6
12. Promotion and Transfer or Movement Counselling. —
(1) Promotion and transfer or Movement counselling may be conducted
simultaneously.
(2) The counselling ranking list for the categories of officers in sub-rule (1)
shall be prepared on the basis of the performance score of previous financial year.
(3) Counselling sequence for categories of officers mentioned in sub-rule (1)
shall be conducted in accordance with Schedule-II.
(4) In respect of promotions effected during the year, other than in the regular
counselling cycle, a separate counselling shall be conducted. The ranking list for
such counselling shall be prepared based on the performance-based evaluation
system, considering the performance score of the previous financial year. The
counselling sequence shall be in accordance with Schedule II.
13. Exceptional Transfers or Movement. —
(1) Notwithstanding anything contained in these rules, the competent
authority may transfer or cause the movement of officers in exceptional
circumstances in the interest of administration.
(2) Transfers or movements as per Sub Rule (1) shall not exceed five percent
of the eligible officers as per Rule 7in each rank.
(3) Reasons for such transfers or movements shall be recorded in writing.
14. Guidelines and Restrictions on Transfers or Movement. –
(1) Officer reinstated after suspension shall be posted to functional posts
other than Category B posts specified in Schedule-1, based on the availability of
vacancies at the discretion of the competent authority.
(2) An officer who is undergoing penalty under the Karnataka Civil Services
(Classification, Control and Appeal) Rules, 1957, shall choose functional posts
other than Category B posts specified in Schedule-1, based on the availability of
vacancies.
(3) An officer against whom departmental enquiry, criminal case, or
Lokayukta case are pending, shall not be eligible to choose Category B posts
specified in Schedule-I in the ensuing counselling cycle, subject to availability of
vacancies and at the discretion of the competent authority.
7
15. Misconduct.-
(1) If any officer brings political or any undue influence seeking transfer or
Movement to a particular post or place, directly or indirectly, such an attempt shall
be construed as grave misconduct, and the Officer shall be liable for disciplinary
action under the provisions of Karnataka Civil Services (Classification, Control and
Appeal) Rules, 1957.
(2) If an officer under the order of transferor Movement does not report to the
said post even after utilising the joining time, the officer shall be liable for
disciplinary action under the Karnataka Civil Services (Classification, Control and
Appeal) Rules, 1957.
(3) If an officer under the order of Transfer or Movement applies for leave, other
than on medical grounds, without reporting to the transferred post, leave shall not
be sanctioned.
16. Issue of transfer or Movement Orders. - The Competent Authority shall issue
transferor Movement orders on transfers made under this rule. The copies of the
transferor Movement order shall be published on the departmental website.
17. Kalyana Karnataka Posts.- The transfer or Movement of officers recruited
against vacant posts of the Kalyana Karnataka area offices in different ranks under
the provisions of Article 371-J of the Constitution of India shall be as per the
circulars and guidelines issued by the Department of Personnel and Administrative
Reforms (DPAR) vide Government Order No. DPAR 14 STR DATED 12-05-2025.
18. Power to Remove Difficulties.—If any difficulty arises in giving effect to the
provisions of these rules, the Commissioner, with the prior approval of the
Government, may, by order, make such provisions not inconsistent with the
provisions of the Act and the rules made thereunder, including these rules, as may
appear to be necessary or expedient for the purpose of removing such difficulty.
By order in the name of the
Governor of Karnataka
(M.Rajamma)
Under Secretary to Government
Finance Department
(C.T.-2 & Coordination)
8
SCHEDULE – I
(See Rule-9 )
Functional Categories of Posts
Sl.
No.
Rank
Category
Functional Wing
1
Commercial Tax
Officer
A
Sub Goods & Services Tax Office (SGSTO),
CTO at Local Goods & Services Tax Office
(LGSTO), other than CTO of LGSTO- Large
Tax Payer Unit (LTU).
B
CTO in Enforcement and Vigilance division
other than CTO (Gazetted Manager).
C
CTO in Audit wing of Divisional Goods &
Services Tax Office (DGSTO).
D
CTO in Head Office, JCCT (Legal Affairs)
Dharwad, LTU/Goods & Services Tax
Appellate Tribunal (GSTAT)/GM of
Enforcement, CTO in Internal Audit of
DGSTO.
E
CTO in Professional Tax Office(PTO)
2
Assistant
Commissioner of
Commercial Taxes
A
ACCT in LGSTO, other than ACCT of LGSTO-
LTU.
B
ACCT in Enforcement &Vigilance division.
C
ACCT in Audit wing of DGSTO.
D
ACCT in Head Office, JCCT (Legal Affairs)
Dharwad, LTU, JCCT (Appeals), Addl.
Commissioner., Suo-motto Revision (SMR),
GSTAT, ACCT (HQ) of DGSTO
3
Deputy
Commissioner of
Commercial Taxes
A
DCCT in Audit wing of DGSTO.
B
DCCT in Enforcement & Vigilance division.
C
DCCT in Head Office, LTU, Internal Audit of
DGSTO, Adcom (SMR), State Representative
(SR) of Karnataka Appellate Tribunal (KAT),
GSTAT.
4
Joint Commissioner
of Commercial Taxes
A
JCCT in DGSTO
B
JCCT in Enforcement & Vigilance division
C
JCCT in Appeals
D
JCCT in Head Office, JCCT (Legal Affairs),
Dharwad, GSTAT, LTU
Explanation:
For the purposes of these rules, the categories specified against each rank shall
denote the functional wings to which the officers of the respective rank may be
posted or assigned duties by the competent authority, subject to administrative
requirements.
(M.Rajamma)
Under Secretary to Government
Finance Department
(C.T.-2 & Coordination)
9
SCHEDULE – II
(See sub-rule (4) of Rule 10, sub-rule (4) of Rule 11 and sub-rule (4) of Rule 12)
Counselling Sequence
For the purpose of counselling under these rules, officers within each rank
shall be arranged in the order of merit determined on the basis of the performance
parameters, evaluation methodology, and the weightages as specified in Schedule-
III, and counselling shall be conducted in the following order from Part-I to Part-II
in accordance with the Pattern of Counselling Sequence as specified in Part-III of
this Schedule.
PART – I
Counselling for Transfer or Movement of Officers
(For the purposes of Rule 10)
1. Transfer of eligible Officers shall be carried out through counselling in
accordance with Rule 10.
2. The counselling ranking list shall be determined based on the performance
ranking of officers within each rank.
3. The counselling sequence for each rank shall be conducted in accordance
with the pattern of sequence as specified in Part III of this Schedule.
PART – II
Counselling for Promotion and Posting
(For the purposes of Rule 12)
1. Promotion and transfer of eligible Officers shall be carried out through
counselling in accordance with Rule 12.
2. Counselling for such officers shall be conducted rank-wise in accordance
with the pattern specified in Part III of this Schedule.
PART – III
Pattern of Counselling Sequence
A) For the interpretation of the letters, numerical suffixes, and counselling sequence
indicated in this part, the following shall apply.
(i) The letters A, B, C, and D shall correspond to the functional categories of
posts specified in Schedule I.
(ii) The numerical suffixes (1, 2, 3, etc.) attached to the categories, such as
D1, D2, A1, A2, B1, etc., shall denote the ranking of officers within that
category based on the order of merit determined for counselling, taking
into account performance evaluation and such other criteria as may be
prescribed by the Commissioner.
(iii)If sufficient officers are not available in a particular category in
accordance with the counselling sequence, the next eligible officer in the
10
order of counselling may be considered for allotment of the available
functional category.
B) For the purpose of counselling for transfer, movement or promotion, the
following pattern of Sequence shall be followed for each rank.
1.Commercial Tax Officer.
Counselling sequence:
(D1), (D2),(C1), (A1), (B1),(E1)* and (D3), (D4), (C2), (A2), (B2) and (D5), (D6), (C3),
(A3), (B3), (E2)* …………… Sequence repeats
Provided that an officer who has served in a functional post of Category (B)
in the current tenure shall not be eligible to opt for a functional post of Category
(B) in the counselling cycle.
Provided further that an officer who has served in Category (A) or Category
(C) in any office under the Divisional Goods and Services Tax Office (DGSTO) of
Bengaluru, during the current tenure shall not be eligible to opt for the same
category of posting within the same DGSTO of Bengaluru in the counselling cycle;
however, such officer may opt for the other category, that is, an officer serving in
Category (A) may opt for Category (C) and an officer serving in Category (C) may opt
for Category (A) within the same DGSTO.
Provided also that no officer shall be eligible to opt for, or be allotted, the post
presently held by him or her in the same counselling cycle.
*Note: In respect of officers belonging to Category (E), their placement in the
counselling sequence shall be after every alternate cycle as specified above, and
shall follow the order indicated therein.
2. Assistant Commissioner of Commercial Taxes
Counselling sequence:
(D1), (D2), (C1), (A1), (B1)…………… Sequence repeats
Provided that an officer who has served in a functional post of Category (B)
in the current tenure shall not be eligible to opt for a functional post of Category
(B) in the counselling cycle.
Provided further that an officer who has served in Category (A) or Category
(C) in any office under the Divisional Goods and Services Tax Office (DGSTO) of
Bengaluru, during the current tenure shall not be eligible to opt for the same
category of posting within the same DGSTO of Bengaluru in the counselling cycle;
however, such officer may opt for the other category, that is, an officer serving in
Category (A) may opt for Category (C) and an officer serving in Category (C) may opt
for Category (A) within the same DGSTO.
Provided also that no officer shall be eligible to opt for, or be allotted, the post
presently held by him or her in the same counselling cycle.
11
3. Deputy Commissioner of Commercial Taxes
Counselling sequence:
(C1), (A1), (B1)…………… Sequence repeats
Provided that an officer who has served in a functional post of Category (B)
in the current tenure shall not be eligible to opt for the functional post of Category
(B) in the counselling cycle.
Provided further that an officer who has served in Category (A) in any office
under the Divisional Goods and Services Tax Office (DGSTO) of Bengaluru during
the current tenure shall not be eligible to opt for the same category of posting within
the same DGSTO of Bengaluru in the counselling cycle.
Provided also that no officer shall be eligible to opt for, or be allotted, the post
presently held by him or her in the same counselling cycle.
4. Joint Commissioner of Commercial Taxes
Counselling sequence:
(D1), (C1), (A1),(B1)…………… Sequence repeats
Provided that an officer who has served in the functional post of Category (B)
in the current tenure shall not be eligible to opt for the functional post of Category
(B) in the counselling cycle.
Provided further that no officer shall be eligible to opt for, or be allotted, the
post presently held by him or her in the same counselling cycle.
(M.Rajamma)
Under Secretary to Government
Finance Department
(C.T.-2 & Coordination)
SCHEDULE – III
(See Rule 10(1)(b))
Performance parameters, evaluation methodology, and weightages
1. Basis of Evaluation. —The performance of officers shall be assessed based on
objective data available in MIS reports and such other records, along with
assessment by the Controlling Officer in respect of specified parameters, having
regard to the nature of duties attached to the functional posts.
2. Performance Parameters. —The performance parameters, evaluation
methodology, and weightages for each functional category of posts shall be
as specified in the following tables.
(a) Rank: CTO, Category-A of Schedule-I
Sl
No
Parameter
Marks
Assigned
1
Monitoring Taxpayers to file returns in time
15
2
All actions against non-Filers and resultant
Amounts Collected
15
12
3
Ratio of No. of ASMT 13 issued to the total Non-
filers in a month
15
4
Amount realised - from ASMT - 10
20
5
Total amount realised by initiation of proceedings,
orders passed (DRC 1A + DRC 1 + DRC 7)
25
6
Controlling Officer’s Assessment
10
Total
100
(b)Rank: ACCT, Category-A of Schedule-I
Sl
No
Parameter
Marks
Assigned
1
Monitoring Taxpayers to file returns in time
10
2
All actions against non-Filers and resultant
Amounts Collected
15
3
NGTP cases identified on their own and registration
cancelled.
10
4
Ratio of No. of ASMT 13 issued to the total Non-
filers in a month
10
5
Amount realised - from ASMT - 10
20
6
Total amount realised by initiation of proceedings,
orders passed (DRC 1A + DRC 1 + DRC 7)
25
7
Controlling Officer’s Assessment
10
Total
100
(c)
i)Rank: CTO, Category-C, of Schedule-I
ii) Rank: ACCT, Category-C, of Schedule-I
iii) Rank: DCCT, Category-A, of Schedule-I
Sl
No
Parameter
Marks
Assigned
1
No of Audit reports issued (ADT - 02)
10
2
Total Liability detected in Audit reports (ADT - 02)
10
3
Amounts realised during Audit proceedings (ADT -
02)
25
4
Amount of Additional Demand Created from
Adjudication orders passed U/s 73, 74&74A
15
5
Amount collected from Adjudication U/s 73, 74
&74A(including DRC-1A & DRC-1 stage disposals)
30
6
Controlling Officer’s Assessment
10
Total
100
13
(d)
i)Rank: CTO, Category-B, of Schedule-I
i) Rank: ACCT, Category-B, of Schedule-I
ii) Rank: DCCT, Category-B, of Schedule-I
Sl
No
Parameter
Marks
Assigned
1
No of Inspections Conducted U/s 67(2) resulting in
seizure / sealing
10
2
Suppressions detected U/s 67(1), 67(2) and 70
10
3
Amount realised from Test Purchases conducted
5
4
Amounts realised U/s 68 including action U/s 130
10
5
Revenue realised from NGTP cases identified
10
6
Tax realization: Total Tax realizations U/s {67(1), 67(2)
& 70}
20
7
Cases Investigated leading to action U/s 69 & 132
15
8
Disposal of the inspected cases U/s 67(1), 67(2) and
70.
10
9
Controlling Officer's Assessment
10
Total
100
(e) Rank: CTO&ACCT, Category-D, of Schedule-I
Sl.
No.
Parameter
Marks
Assigned
1
File Disposal
25
2
Domain Knowledge
25
3
Decision-Making and Procedural Compliance
10
4
Discipline and Teamwork
10
5
Interest and Involvement
10
6
Willingness to take additional responsibility and
Participation
10
Sub-total (Controlling Officer)
90
Commissioner of Commercial Taxes
10
Grand Total
100
(f) Rank: DCCT, Category-C, of Schedule-I
Sl.
No.
Parameter
Marks
Assigned
1
File Disposal
20
2
Domain Knowledge
20
3
Decision-Making and Procedural Compliance
10
4
Discipline and Teamwork
10
5
Interest and Involvement
10
6
Willingness to take additional responsibility and
Participation
10
Sub-total (Controlling Officer)
80
Commissioner of Commercial Taxes
20
Grand Total
100
14
(g) Rank: CTO Category-E, of Schedule-I
1
Growth Rate of Profession Tax compared to Previous
year
20
2
No
of
new
registration
as
Enrolment
Certificate(EC)/Certificate of Registration(RC) given
by officer effort
20
3
Tax collected from EC non filers
25
4
Tax collected from RC non filers
25
5
Controlling officer
10
Grand Total
100
(h) Rank: JCCT, Category-A of Schedule-I
Sl
No
Parameter
Marks
Assigned
1
Total Collection [Net SGST + IGST Settlement] vs Target
Assigned
10
2
Growth Rate of Net SGST compared to Previous year
10
3
Total Collection by way of various actions [Other than
Self-Assessment] vis-à-vis Net SGST Collection
20
4
SMR: Total amounts realised as ratio of total collections
by way of various actions [Other than Self-Assessment]
10
5
Division Average Score of LGSTOs compared to State
Average
10
6
Division Average Score of DCCT - Audit compared to
State Average
10
7
Division Average Score of ACCT - Audit compared to
State Average
10
8
Review ADCOM’s Assessment [Based on implementation
of various Department directions]
10
9
CCT Assessment
10
Total
100
(i) Rank: JCCT, Category-B of Schedule-I
Sl
No
Parameter
Marks
Assigned
1
No of Inspections per Officer Conducted U/s 67(2)
resulting in seizure / sealing
10
2
Amounts realised U/s 68 including action U/s 130 of the
Division.
10
3
Amount realised from Test Purchases conducted per
Officer of the Division.
5
4
Non-Genuine Taxpayer [NGTP] cases
identified in the Division.
10
5
Cases Investigated leading to action U/s 69 & 132
15
15
6
Disposal of the inspected cases U/s 67(1)& 67(2)
compared to total number of Assignments issued.
10
7
Total amounts realised from Enforcement activity as ratio
of total collections of the respective Division.
10
8
Review ADCOM’s Assessment
10
9
ADCOM – SA&I (Service Analysis and Intelligence)
Assessment
10
10
CCT Assessment
10
Total
100
(j) Rank: JCCT, Category-C of Schedule-I
Sl
No
Parameter
Marks
Assigned
1
Percentage of Disposal to Total Applications
20
2
Ratio of No of Cases more than ONE year to Total
pendency at end of March *
20
3
Ratio of cases disposed within 6 months to total
applications filed(opening balance +filed during the year)
20
4
Ratio of cases disposed within 6 – 12 months to the total
applications filed (opening balance + filed during the year)
20
5
CCT Assessment
20
Total
100
(k) Rank: JCCT, Category-D of Schedule-I
Sl.
No.
Parameter
Marks
Assigned
1
File Disposal
15
2
Domain Knowledge
15
3
Decision-Making and Procedural Compliance
10
4
Discipline and Teamwork
10
5
Interest and Involvement
10
6
Willingness
to
take
additional
responsibility
and
Participation
10
Sub-total (Controlling Officer)
70
Commissioner of Commercial Taxes
30
Grand Total
100
3. Scoring. —
(a)The performance of officers shall be assessed out of a total of one hundred
marks, based on the parameters and weightages assigned to each functional
post.
(b) Marks for each parameter shall be determined using the percentile
method within each division. The total marks obtained will then be used to
prepare the state-level performance ranking list.
16
4. Annexures. —The details relating to MIS formats, formulae for evaluation,
and weightages for each parameter shall be as specified in Annexures
appended to this Schedule, which shall form part of this Schedule.
Sl No
Parameter
Data
Sourc
Calculation Method
Marks
1
Monitoring Taxpayers to file returns
i
ti
MIS
Average of 12 months
15
2
All actions against non-Filers and
resultant Amounts Collected
MIS
Percentage to the total
collections(SGST+Settleme
nt) of the office
20
3
Ratio of no. of ASMT-13 issued to the
total non-filers in a month
MIS
cumulative of 12 months
15
4
Amount realised from ASMT-10
MIS
Percentage to the total
collections(SGST+Settleme
nt) of the office
20
5
Total amount realised by initiation of
proceedings, orders passed (DRC 1A
+ DRC 1 + DRC 7)
MIS
Percentage to the total
collections(SGST+Settleme
nt) of the office
20
6
Controlling Officer Assessment
10
TOTAL
100
ANNEXURE-1 : Parameters & Weightage to assess performance of CTO- Category-A of Schedule-I
Sl No
Parameter
Data Source
Calculation Method
Marks
1
Monitoring Taxpayers to file returns in
ti
MIS
Average of 12 months
10
2
All actions against non-Filers and
resultant Amounts Collected
MIS
Percentage to the total
collections(SGST+Settlement)
of the office
15
3
NGTP Cases identified on their own and
registration cancelled
MIS
cumulative of 12 months
10
4
Ratio of no. of ASMT-13 issued to the
total non-filers in a month
MIS
cumulative of 12 months
10
5
Amount realised ASMT-10
MIS
Percentage to the total
collections(SGST+Settlement)
of the office
20
6
Total amount realised by initiation of
proceedings, orders passed (DRC 1A +
DRC 1 + DRC 7)
MIS
Percentage to the total
collections(SGST+Settlement)
of the office
25
7
Controlling Officer Assessment
10
TOTAL
100
ANNEXURE-2 : Parameters & Weightage to assess Performance of ACCT- Category-A of Schedule-I
17
Sl No
Parameter
Data Source
Calculation Method
Marks
1
No of Audit reports issued (ADT - 02)
MIS
Cumulative 12 months
10
2
Total Liability detected in Audit
reports (ADT - 02)
MIS
Cumulative 12 months
10
3
Amounts realised during Audit
proceedings (ADT - 02)
MIS
Cumulative 12 months
25
4
Amount of Additional Demand Created
from Adjudication orders passed U/s
73 , 74&74A
MIS
Cumulative 12 months
15
5
Amount collected from Adjudication
U/s 73 ,74774A (including DRC-1A &
DRC-1 stage disposals)
MIS
Cumulative 12 months
30
6
Controlling Officer Assessment
10
Total
100
ANNEXURE-3 : Parameters & Weightage to assess Performance of CTO, Category-C of
Schedule-I, ACCT- Category-C of Schedule-I & DCCT, Category-A of Schedule-I
Sl.No.
Parameter
Data Source
Calculation Method
Marks
Assigned
SZ:0-2=1; 3-5=2; 6-8=5;
9-10=7; 11-12=9; More
than 12=10
10
Other than SZ: Each
case=1; Max 10
2
Amount of suppressions detected
U/s.67(1),67(2)&70
MIS
Cumulative of 12
months
10
3
Amount realised from Test Purchases
conducted
MIS
Cumulative of 12
months
5
4
Amounts realised U/s.68 including action
U/s 130
MIS
Cumulative of 12
months
10
5
Revenue realised from NGTP cases
identified.
MIS
Cumulative of 12
months
10
6
Tax realization: Total Tax realizations U/s
{67(1), 67(2) & 70
MIS
Cumulative of 12
months
20
7
Cases Investigated leading to action U/s
69 & 132
Divisionwise
Casewise
Teamwise
data from
Divisions
Five
Marks/Procesution/
Team Member
15
8
Disposal of the inspected cases U/s
67(1),67(2)&70
MIS
For the
FY=Disposals/(OB+Assi
gnments issued)
10
9
Controlling Officer's Assessment
10
TOTAL
100
1
No. of Inspections conducted U/s 67(2)
resulting in seizure/sealing
MIS
ANNEXURE-4 : Parameters & Weightage to assess Performance of CTO, Category-B of Schedule-
I, ACCT- Category-B of Schedule-I & DCCT, Category-B of Schedule-I
18
Sl No
Parameter
Data
Source
Calculation
Method
Marks
1
Total Collection [Net SGST + IGST
Settlement] vs Target Assigned
MIS
At end of FY
10
2
Growth Rate of Total Collection [Net SGST
+ IGST Settlement].
MIS
At end of FY
10
3
Total Collection by way of various actions
[Other than Self-Assessment] vis-a-vis
total Collection([Net SGST + IGST
Settlement] )
MIS
(LGSTOs +
Audit)/(SGST+S
TL). At end of
FY
20
4
SMR: Total amounts realised as ratio of
total collections by way of various actions
[Other than Self-Assessment]
MIS
collection/(SGS
T+STL). At end
of FY
10
5
Division Average Score of CTOs (Category
A & C) compared to State Average
For FY
10
6
Division Average Score of ACCTs (Category
A & C)compared to State Average
For FY
10
7
Division Average Score of DCCTs (Category
A) compared to State Average
For FY
10
8
Review ADCOM's Assessment -Based on
implementation of various Department
10
9
CCT assessment
10
TOTAL
100
ANNEXURE-5 : Parameters & Weightages to assess performance of JCCT Category-A of
Schedule-I
19
Sl.No.
Parameter
Data
Source
Calculation M ethod
Marks
Assigne
d
SZ:0-2=1; 3-5=2; 6-8=5; 9-
10=7; 11-12=9; More than
12=10
Other than SZ: Each
case=1; Max 10
2
Amounts realised U/s.68 including action
U/s 130
MIS
Cumulative of 12 months
10
3
Amount realised from Test Purchases
conducted per Officer of the Division.
MIS
Cumulative of 12 months
5
4
NGTP cases identified through own effect
MIS
Cumulative of 12 months
10
5
Cases Investigated leading to action U/s 69 &
132
MIS
Five Marks/Procesution
15
6
Disposal of the inspected cases U/s 67(1),
67(2) &70 compared to total number of
Assignments issued.
MIS
Cumulative of 12 months
10
7
Total amounts realised from enforcement
actitivity
MIS
Cumulative of 12 months
10
8
Review ADCOMs Assessment
10
9
ADCOM (SA & I) Assessment
10
10
CCT Assessment
10
TOTAL
100
ANNEXURE-6 : Parameters & Weightage to assess Performance of JCCT (Category B of Annexure-
I) in Enforcement
1
No. of Inspections per officer conducted U/s
67(2) resulting in search & seizure
MIS
10
Sl No
Parameter
Data Source
Marks
Assigned
1
Percentage of Disposal to Total
Applications
MIS
20
2
Ratio of No of Cases more than ONE
year to Total pendency at end of
March
MIS
20
3
Ratio of cases disposed within 6
months to total applications filed
(opening balance + filed during the
year)
20
4
Ratio of cases disposed within 6 – 12
months to the total applications filed
(opening balance + filed during the
year)
20
5
CCT Assessment
20
100
Total
ANNEXURE-7 : Parameters & Weightage to assess Performance of JCCT -
Category C of Schedule-I
20
Sl No
Parameter
Calculation Method
Marks
1
File Disposal
25
2
Domain Knowledge
25
3
Decision-Making and
Procedural Compliance
10
4
Discipline and Temwork
10
5
Interest and Involvement
10
6
Willingness to take
additional responsibility
and Participation
10
7
Commissioner of
Commercial Taxes
10
TOTAL
100
ANNEXURE-8 : Parameters & Weightage to assess Performance of CTO,
Category-D of Schedule-I, ACCT- Category-D of Schedule-I
To be assessed by
Controlling Officer
Sl No
Parameter
Calculation
Marks
1
File Disposal
20
2
Domain Knowledge
20
3
Decision-Making and
Procedural Compliance
10
4
Discipline and Temwork
10
5
Interest and Involvement
10
6
Willingness to take
additional responsibility and
Participation
10
7
Commissioner of Commercial
Taxes
20
TOTAL
100
ANNEXURE-9 : Parameters & Weightage to assess
Performance of DCCT- Category-C of Schedule-I
To be assessed
by Controlling
Officer
21
ANNEXURE-11 : Parameters & Weightage to assess performance of
CTO- Category-E of Schedule-I
Sl
No
Parameter
Data
Source
Calculation
Method
Marks
1
Growth Rate of Profession
Tax compared to Previous
year
MIS
At the end of FY
20
2
No of new registrations as
Enrollment Certificate(EC)
/Certificate
of
Registration(RC) given by
own efforts.
MIS
Cumulative of 12
months
20
3
Tax collected from EC non
filers
MIS
Percentage to the
total
PT
collections of the
office
25
4
Tax collected from RC non
filers
MIS
Percentage to the
total
PT
collections of the
office
25
5
Controlling officer
MIS
10
TOTAL
MIS
100
(M.Rajamma)
Under Secretary to Government
Finance Department
(C.T.-2 & Coordination)
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Sl No
Parameter
Calculation Method
Marks
1
File Disposal
15
2
Domain Knowledge
15
3
Decision-Making and
Procedural Compliance
10
4
Discipline and Temwork
10
5
Interest and Involvement
10
6
Willingness to take
additional responsibility and
Participation
10
7
Commissioner of Commercial
Taxes
30
TOTAL
100
ANNEXURE-10 : Parameters & Weightage to assess Performance of
JCCT- Category-D of Schedule-I
To be assessed by
Controlling Officer
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
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