DUTIES OF THE REVENUE OFFICER
  1. He is the Chief Administrative and executive head of the department
  2. He will be mainly responsible for the proper assessment and prompt collection of all Municipal taxes and under the control of Dy.Commissioner (R&F) and the Commissioner.
  3. He supervises the work of both the out door and the indoor staff of the Revenue Department.
  4. He has out-door work to do in connection ith the folloing items.
    1. Test inspection of assessment in connection with the Quinquennial revision.
    2. Inspection of Properties in Connection with revision petitions and representations against the provisional assessment
    3. Inspection of certain percentage of cases of properties in respect o which civil suits have to be filed for recovery of property tax
    4. Secrutinising the work of A.R.Os., the Assessors, and tax Collectors
  5. In respect of Office work he has to attend to the following works.
    1. Postings, tranferes, punishments, leave and terminal benefits etc.
    2. To exercise close supervision over the staff in the matter of maintainance of the Various registers and disposal of papers in difference sections under him.
    3. He has to secrutinise the diaries and arrear list of the assessors and tax collectors and take all possible steps to ensure prompt collection of the revenue of the corporation.
    4. He has to carefully peruse and pass files and papers which go to the Dy.Commissioner / Commissioner and Special Officer.
  6. He is designated as Electoral Registration Officer and he is incharge of preparation of Electoral Rolls of the entire City of Madras and issue Certificate.
  7. Revenue Officer is overall incharge of policy matters pertaining to Revenue Department
ADDL. REVENUE OFFICER -1(CLASS-1B)
  1. Incharge of all taxes and fees (Zone -6 to10)
  2. Incharge of the collection of rents for the occupation of Municipal lands, buildings and shopping complexes.
  3. Collection of rents from Stalls and shops in the newly constructed lilly pond shopping complex.
  4. Collection of rents from Corporation tenements and dhobikhanas
  5. Responsible for the assessment and collection of all taxes and fees which are mentioned in the section relating to miscellaneous revenue.
  6. Incharge of awarding contract of the lamp post for advertisement purposes.
  7. Incharge of collection of Advertisement taxes.
  8. Incharge of awarding of contract to display advertisement in Central Merd ians.
  9. Co-ordinates to control the erection of Hoardings in the city along with collectorate authority.
ADDL. REVENUE OFFICER -1I(CLASS-1B)
  1. Incharge of all taxes and fees (Zone-1 to 5)
  2. He has to Collect Profession Tax under the Act, from individuals, traders without omission.
  3. He has to ensure and collect profession tax from all Offices and Establishments of Central and State Government, quasi Government, private companies and individuals.
ASST. REVENUE OFFICER (CLASS-1I)
  1. The Principal duty of the Asst.Revenue Officer is the supervision of the assessment and collection of all Taxes in his jurisdiction.He is responsible for prompt and timely assessment of all ne buildings and the buildings which underwent addition or alteration in the existing structure.
  2. He is responsible to check the daily collection under all taxes
  3. e has to be carefully scrutinize all outstandings and, if necessary, report to theRevenue Officer the slackness on the part of the assessors and tax collectors in this connections.
  4. He is designates as Asst.Electoral Registration Officer and he has to scrutinize the claims for inclusion and deletion within his jurisdiction.
OUT –DOOR WORK
  1. He inspects 10% of the buildings in case of all new assessments of properties and also along ith Revenue Officer certain perpcentage of cases of assessment of properties in connection with quinquennial revision.
  2. He also attends the meetings of the taxation tribunal and gives all the information required by it.
  3. He should make a surprise inspection in a few cases of vacant buildings and interview important persons and holders of several properties for the purpose of collection.
  4. He should check by surprise street –war survey relating to the profession tax.
  5. He should inspect the dhobhikana in his circle by surprise visit.
  6. He should also check the work of Licence Inspectors and make inspections in connection with the levy of advertisement tax, timber tax and entertainment tax.
INDOOR WORK
  1. The Asst.Revenue Officer should attend to the disposal of all correspondence pertaining to the Revenue Department and reserve important papers for the Revenue Officer & Dy.Commissioner (R&F)
  2. They should record the representation made at the time of personal hearing granted to the Assessees and submit his finding to the Revenue Officer
  3. They also attend establishment matters including terminal benefits of the staff of the Revenue Department both indoor & out door.
  4. They assist the Revenue Officer in the disposal of Office work.
  5. Each Asst.Revenue Officer should submit advance programme of their inspection to the Revenue Officer and also the diary of the work done by him at the end of the week.
ASSESSORS: CLASS-III
  1. The Assessors are responsible for both assessment and collection of all taxes in their respective divisions.
  2. He has to attend the General survey of the portions, if any, in his division.
  3. During the first two months in the half year the assessor shall, besides doing the street war surveys, attend the collection of arrears of property tax closely supervising the work of the tax collectors by the execution of warrants and launching of prosection etc.
  4. The assessor shall inspect vacant premises in his rounds to make a note of these premises with a view to certify the vacancy.
  5. The assessor shall also carefully and steadily watch all new buildings in his division which bear no assessment whether constructed with or without permit and shall submit proposals for their assessment as soon as they are completed or occupied whichever is earlier, so that there may not be any escape of assessment.
  6. In case of addition or alternations or improvements to the existing buildings, the liability to revise the assessment arises from the earliest date in the half year on which the circumstances justifying the amendment existed. The assessor shall not delay reporting on such cases until the end of the half year.
  7. It is one of the most important duties of the Assessor to enquire about the actual rents, accomodation and usage of the buildings in his division and to report for enhancement/reduction of the standing value as the case may be.
  8. The assessor shall report as for as possible the change of ownership of buildings and lands in his division, with a view to bring the property tax registers upto date.
  9. The assessor is responsible for the demand and collection of all taxes and fees in his division.
  10. The assessor should promptly make the necessary inspe ctions and submit report on all papers referred to him for enquiry and report.
  11. He should recommend cases for filling suits hen collection is not possible by other means.
  12. The assessor shall write his diary from day to day and submit it to the Revenue Officer through Asst.Revenue Officer at the beginning of the following week. This diary will be scrutinized by the Asst.Revenue Officer and submitted to the Revenue Officer for perusal and remarks.
  13. The Assessor shall scrutinize the claims for inclusion or deletion in the Electoral roll.
DUTIES OF THE LICENCE INSECTORS-CLASS-III
  1. He shall attend to all the work relating to enrolment and collection of taxes under new tax act on Profession, trade callings and employment both street war and Establishment
  2. He shall attend all the work relating to Company tax
  3. He shall attend to all the work relating to Booking for trades
DUTIES OF THE TAX COLLECTORS(CLASS-III)
  1. The tax collectors are under the immediate control and direction of the assessors incharge of the respective taxes and they should follow their instructions promptly.
  2. Each tax collector should devote his whole attention to the collection of Municipal tax dues for which he is responsible.
  3. They have to receive provisional notices, final orders, and tax demand cards for service to the Assessee from the office and acknowledge the same in the register. At the same time they will maintain a hand book wherein they should note all the necessary particulars of service, truly and correctly, and also on the notices and demand cards served and in their next waiting day they should write up the process and return the office copy to the office with date and signature of the owner/occupier.
  4. Service of demand cards and notices and summons should be made as far as possible on the assessees themselves so that the question of improper service may not be arised in courts.
  5. Whenever substituted service is resorted to the signature of atleast literate persons should be obtained in token of service.
  6. The Tax Collectors shall accompany the Assessors and Licence inspectors during their street-war survey so as to identify the assessees easily.
  7. The Tax Collectors shall, prepare complete lists of cases in their divisions where taxes are to be collected from the tenants for such reasons as the absence of landlord from Madras etc. and submit the lists to the office within a fortnight so as to enable the office to issue / tenants notices promptly under Rule 29 of the Taxation Rules.
  8. Tax Collectors shall collect taxes after 15 days from the commencement of the half year with the aid of their handbooks without waiting for the issue of warrants and shall note all such collections in their hand books. hen warrants are issued, they shall execute them as per rule within a fortnight from date of service with the held of the assessors / the bailiffs.
  9. In cases where the defaulters keep their premises closed to escape payment of tax, tax collectors shall obtain orders to break open the door of premises under Rule 23 of the Taxation Rules and distraint articles in the presence of witnesses.
  10. For every payment received by the Tax collector a correct receipt shall be issued.All cheques and Demand Draft for which receipts are granted shall be correctly entered in the counterfoils.
  11. All collections made by tax collectors shall be punctually remitted in the office on the next day with remittance chalans. The tax collectors are liable to be prosecuted for temporary misappropriation if they fail to remit the collection on the next day.
  12. On every day tax Collectors shall check their warrants with the registers in the office and note the paid items in their hand books so that they may not execute the warrants in paid cases.
  13. They should also attend to such other miscellaneous work as may be entrusted to them by the Revenue Officer.
  14. The Tax Collectors should maintain Demand, Collection and Balance statement for the taxes and fees for which they are incharge.
On every day they shall submit their diaries through their respective assessors to the Asst.Revenue Officer concerned who will scrutinize their collection and the work turned out in the work list to be submitted to the Revenue Officer.