Excise and taxation inspectors
THE JAMMU AND KASHMIR EXCISE AND SALES TAX (DEPARTMENTAL EXAMINATION) RULES, 1972.
Finance Department Notification SRO – 137 dated 7th of March, 1972: - In
exercise of the powers conferred by the proviso to section 124 of the
Constitution of Jammu and Kashmir, the Governor is pleased to make the
following rules, namely: -
1. Short title and commencement: - (1) These rules may be called the Jammu
and Kashmir Excise and Sales Tax (Departmental Examination) Rules, 1972.
(2) These rules shall come into force from the date of these are published
in the Government Gazette.
2. Supersession of existing rules: - All existing rules and orders relating
the matter covered by these rules stand superseded but any action taken in
pursuance of such rules and orders before the enforcement of these rules
shall be deemed to have been taken under these rules.
3. Definition: - In these rules, unless the context otherwise require: -
a. “Administrative Department” means the department in the Civil Secretariat
holding the administrative charge of the Excise and Sales Tax Departments.
b. “Commission” means the Jammu and Kashmir Public Service Commission.
c. “Examination” means the examination held under these rules.
d. “Schedule” means the schedule annexed to these rules.
e. “Service” means the Jammu and Kashmir Excise and Sales Tax Service
(Gazetted and Non-Gazetted).
4. Examination etc. – (1) The Examination for Excise and Taxation Officers,
Excise and Taxation Inspectors and Excise and Taxation Sub-Inspectors shall
be conducted by the Commission in accordance with syllabus contained in the
schedule and will ordinarily be held twice a year at such place or places as
the Commission may determine and notify in the Government Gazette.
(2) Application for permission to appear in the examination will be invited
by the Secretary to the Commission hereinafter referred to as “The
Secretary” by publishing a notification in the Jammu and Kashmir Government
Gazette at least 60 days before the commencement of the examination and such
applications shall be made in the form prescribed by the Commission.
1(3) The following classes of officers shall be eligible to appear in the
departmental examination: -
(i) FOR EXCISE AND TAXATION OFFICERS: -
(a) An un-qualified Excise and Taxation Officer.
(b) A qualified Inspector.
2(c) An unqualified Inspector who has cleared three or more than three
papers of Excise and Taxation Officer Standard Examination (higher standard)
under the syllabus prescribed under the old rules:
Provide that such candidates qualifies the remaining papers under the old
syllabus in not more than two chances.
3 (ii) FOR EXCISE AND TAXATION INSPECTORS: -
(a) An unqualified Inspector.
(b) A qualified Sub-Inspector having 2 years service in that class.
(iii) FOR EXCISE AND TAXATION SUB-INSPECTORS: -
(a) An unqualified Sub-Inspectors.
(b) A Matriculate guard having 2 years service in that class.
(c) A graduate guard having one year service in that class.]
4. (i) The applications of the candidates may be endorsed by the Secretary
in the Administrative Department or by officers not below the rank of Deputy
Secretary nominated by him for this purpose under prior intimation to the
(ii) In this application, the candidate shall clarify clearly: -
(a) the total number of chances he has availed of up to the date of
submission of his application giving full particulars thereof and mentioning
his Roll No.;
(b) the paper or papers in which he desires to take the examination etc.,
(c) the centre at which he desires to appear.
5. Every time a candidate appears in the examination, he shall pay to the
Commission through Treasury receipt an examination fee of Rs.5/- (Rupees
Five only) per paper. The amount of examination fee shall be credited into
the Government Treasury under the head specified in the Notification
inviting applications. The examination will be conducted by the Public
Service Commission in accordance with the rules and procedure framed from
time to time for conducting various examinations.
1. Sub-rule (3) substituted by SRO-176 dated 20th April, 1974.
2. Added by SRO-106 dated 23.02.1976.
3. Substituted by SRO-602 dated 23.09.1978.
1 6. (i) The pass percentage for each examination will be as under: -
(a) For Excise and Taxation Officers 40%
(b) For Excise and Taxation Inspectors 35%
(c) For Excise and Taxation Sub-Inspectors 35%
(ii) Subject to such modifications as may from time to time be sanctioned by
the competent authority in consultation with the Commission, the examination
shall compromise eight papers for Excise and Taxation Officers, 6 papers for
Excise and Taxation Inspectors and 4 papers for Excise and Taxation
Sub-Inspectors and the syllabus for each paper shall be as shown in the
schedule, attached to these rules.
(iii) A candidate who is a Law Graduate of any University established by Law
in India or any recognised University of a foreign country shall be exempted
from appearing in Paper ‘A’ of Excise ad Taxation Officers and Excise and
Taxation ‘Inspectors’ Examinations.]
7. Each paper shall be of the duration and shall carry marks as shown in the
2 8. A candidate who appears in all the papers at a time and passes in all
but one paper may be given by the Commission grace marks not exceeding 10 to
enable him to secure minimum number of pass marks in the paper in which he
has failed; provided that the total number of marks in all the papers
aggregate to at least: -
(i) 45% in the case of Excise and Taxation Officers;
(ii) 40% in the case of Excise and Taxation Inspectors and Sub-Inspectors.
Note: This concession will not be available to Law Graduates who do not
appear in Paper ‘A’ of Officers and Inspectors examination.
Explanation: In calculating the aggregate, the grace marks will not be
3 [Candidates who have passed in the papers prescribed for the examination of
Inspectors, Excise and Taxation, given in column 1 of the subjoined table
according to the new syllabus, given in column 2 thereof.]
Papers of the old syllabus Papers of the new syllabus
‘B’ & ‘E’
1. Rule 6 substituted by SRO-176 dated 20th April, 1974.
2. Rule 8 substituted ibid (w.e.f. 01.07.1973).
3. Added by SRO-562 dated 29.09.1977 (w.e.f. 24.04.1974).
9. A candidate who has not fully qualified under the old rules on the date
from which these rules come into force shall be deemed to have fully
qualified if -
(a) he passes in the remaining paper/papers under the old rules and
according to the old syllabus in the prescribed number of chances as were
due to him under the old rules but not exceeding two in two consecutive
examinations held by the Commission following the date of enforcement of
(b) provided that where a candidate fails to qualify under the old rules in
the chances under clause (a) or does not avail of the chances as permissible
under the said clause, he shall be deemed to qualify the examination. If he
passed the same under the new rules in not more than three chances available
to him under the said rules. The restriction of three chances under this
provision will not, however, apply to a candidate who had under the old
rules more than three chances available.
Explanation: Chances under clause ‘b’ will include the chances a candidate
may avail of under clause ‘a’.
10. A certificate in such form as the Commission may prescribe shall be
issued to the candidate who has passed the examination in all the papers.
11. 1[(i) These shall be no limit of chances for passing of the departmental
examinations under these rules or the old rules except in respect of the
candidates covered under sub-rule (ii).]
(ii) The direct recruits to the Service, will be required to qualify in the
respective examinations within the period of probation or any extension
thereof, if any, granted as provided in the respective recruitment rules.