(c) Other Sources of Revenue, State and
Control
(i) Other Sources of State Revenue
Besides land revenue, the other sources of State
revenue are 8 : Stamp Duty, Registration Fee, Excise Tax, Urban
Immovable Property Tax, Sales Tax, Passengers and Goods Tax, Entertainments
Tax, Entertainments Days, Central Sales Tax, Electricity Duty and Copying Fee.
Stame Duty.
– The Indian Stamp Act (No. II) of
1899, came into force with effect from July, 1,1899. It was amended by the Punjab Act VIII of 1992 and the Indian
Stamp (Punjab Second Amendment) Act (No. 34) of 1960.
Stamp revenue is derived from two classes of stamps-Judicial
or Court Fee and Non-judicial or Revenue Stamps. The Act requires the Collector (Deputy Commissioner) to ensure
that the documents are properly stamped according to the schedule.
The total income realised in the district from the sale
of judicial, non-judicial and miscellaneous stamps, during 1967-68 to 1971-72,
is shown in the following table :-
|
Year |
|
Judicial Stamps (Rs) |
Non-judicial Stamps (Rs) |
Miscellaneous Stamps (Rs) |
Total (Rs) |
|
1967-68 |
.. |
4,72,930 |
12,43,496 |
33,28,804 |
50,45,230 |
|
1968-69 |
.. |
5,27,147 |
23,20,223 |
39,40,940 |
67,88,310 |
|
1969-70 |
.. |
5,42,155 |
26,56,422 |
45,59,178 |
77,57,755 |
|
1970-71 |
.. |
6,17,615 |
31,76,795 |
50,82,155 |
88,76,565 |
|
1971-72 |
.. |
6,07,399 |
31,90,856 |
54,75,645 |
92,73,900 |
|
|
|
(Source : Treasury Officer, Gurdaspur) |
|||
Registration Fee. - The
Indian Registration Act, 1908 requires compulsory registration of all documents
pertaining to immovable property and provides optional registration in case of
other documents. Documents which fulfill the prescribed requirements and for
which the required stamp duty and registration fee are paid are registered. The chief items of receipts collected by the
Registration Department are in
_______________________________________________________________
8. The Professions Tax levied under the Punjab
Professions, Trades, Callings and Employments Taxation Act, 1956, was abolished
with effect from April 1,1967.
respect of registration of documents,
making or granting of copies, searching the registers and authentication of
powers of attorney. The State
Government have, however, exempted completely or partially levy of registration
fee in certain cases.
The
following statement shows the number of registered documents, value of property
transferred and receipts in the district from 1967-68 to 1971-72 :-
Number and Description of Registered Documents and
Value of Property Transferred in Gurdaspur District, 1967-68 to 1971-72
|
|
|
No. of Registrations of
Property |
|
|
Aggregate Value of property Transferred (,000, Rs) |
|||||
|
Year |
No. of Registration
Offices |
Immovable Property |
Movable Property |
Grand Total |
Immovable property |
Movable Property |
Total |
Total Receipts (Rs 000) |
||
|
|
|
Compulsory |
Optional |
Total |
|
|
|
|
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
|
1967-68 |
4 |
14,670 |
1 |
14,671 |
415 |
15,086 |
46,117 |
44 |
46161 |
662 |
|
1968-69 |
4 |
16,278 |
4 |
16,282 |
331 |
16,613 |
61,892 |
222 |
62,114 |
756 |
|
1969-70 |
4 |
16,713 |
1 |
16,714 |
481 |
17,195 |
83,585 |
118 |
83,703 |
932 |
|
1970-71 |
6 |
17,737 |
3 |
17,740 |
520 |
18,260 |
1,68,787 |
194 |
1,68,981 |
965 |
|
1971-72 |
6 |
14,235 |
.. |
14,235 |
450 |
14,685 |
79,790 |
5 |
79,795 |
925 |
(Statistical
Abstract of Punjab, 1968 to 1972)
Excise Tax.- The State and Central
Excise Acts enforced in the Punjab are: The Indian Opium Act, 1878; The Punjab
Excise Act, 1914; The Punjab Local Option Act, 1923; The Dangerous Drugs Act,
1930; The Punjab Molasses Control Act, 1948; The Indian Power Alcohol Act,
1948; The Medicine and Toilet Preparations (Excise Duties), Act, 195; and The
Spirituous Preparation (Excise Duties) Act, 1955.
Motor Spirit Tax.- This
tax is levied under the Punjab
Motor Spirit (Taxation of Sales) Act,
1939. In 1972, the rate of the tax on
petrol and high speed diesel was 9 paise per litre, respectively.
Urban Immovable Property Tax.- The
tax is levied under the Punjab Urban Immovable Property Tax Act, 1940. Up to March 31, 1968, it was charged at the
rate of 10 percent of the annual rental value of the property in urban
area. From thence onwards, it was
gradually decreased and was abolished altogether with effect from March 31,
1972.
Sales Tax. - It is levied under the
Punjab General Sales Tax Act, 1948, which repealed the Punjab General Sales Tax
Act, 1941, on May 1, 1948.
Passengers and Goods Tax. – It is levied under the Punjab Passengers and Goods
Tax Act, 1952, on all fares and freights in respect of passengers carried and
goods transported in motor vehicles in the Punjab. The rate of the tax has been enhanced from time to time. In 1972, the rate of the tax was 35 per cent
of the fare/freight. In the same year,
the annual rate of tax truck was Rs 202.50 in the Punjab and Rs 303.75 outside
the Punjab, and Rs 135.00 in the hilly areas in the Punjab as well as outside
the Punjab.
Entertainments Duty. – It is levied under the Punjab Entertainments Duty
Act, 1955, which repealed the Punjab Entertainments Duty Act, 1936. The rates of duty change from time to
time. It is, however, provided in the
Act that entertainments duty shall not exceed in any case 60 per cent of the
payment for admission ; and, in the case of complimentary tickets, the rate of
duty shall be 60 per cent of the payment for admission to the particular class.
Central Sales Tax. – The Central Sales Tax Act, 1956, provides for the
levy of tax on sales effected in the course of inter-State trade and
commerce. The States have been
authorised to administer this tax on behalf of the Government of India and the
entire collections are appropriated by them.
Electricity Duty. –The duty has been levied under the Punjab
Electricity (Duty) Act, 1958, to meet the additional financial burdens
under-taken by the State on account of introduction of free education and
provincialisation of local body schools.
The duty is levied on the energy supplied by the Punjab State
Electricity Board to a consumer or a license and it is collected by the Board
along with the bills for the energy thus supplied. On realization, the proceeds are deposited by the Board in
Government Treasury, Sub-Treasury or the State Bank of India.
Copying Fee. – The fee is levied under the Punjab Copying Fees Act,
1936, for copies of orders, etc. supplied to the public. The charges vary for supplying copies on
ordinary and urgent basis.
The
collections from the above-mentioned taxes in Gurdaspur District, during
1967-68 to 1971-72, are shown in the following statement :-
Collection form Other Sources of the State
Revenue in Gurdaspur District, 1967-68 to 1971-72
|
Serial No. |
Tax |
|
1967-68 (Rs) |
1968-69 (Rs) |
1969-70 (Rs) |
1970-71 (Rs) |
1971-72 (Rs) |
|
1 |
Stamp Duty |
.. |
50,45,230 |
67,88,310 |
77,57,755 |
88,76,565 |
92,73,900 |
|
2 |
Excise Tax |
.. |
1,09,51,272 |
1,34,89,002 |
1,45,50,640 |
1,49,07,237 |
1,63,14,221 |
|
3 |
Motor Spirit |
.. |
7,61,277 |
10,09,346 |
13,04,938 |
15,84,767 |
18,23,279 |
|
4 |
Urban Immovable |
.. |
3,87,546 |
582,601 |
453,182 |
|
|
|
5 |
Punjab General Sales Tax |
.. |
63,62,090 |
80,22,236 |
1,05,81,656 |
1,19,40,843 |
1,20,45,803 |
|
6 |
Passengers and Goods Tax |
.. |
26,15,097 |
28,08,473 |
35,72,208 |
43,81,782 |
57,62,626 |
|
7 |
Entertainments Tax |
.. |
40,605 |
44,215 |
50,805 |
53,390 |
1,48,318 |
|
8 |
Entertainments Duty |
.. |
7,40,387 |
868,985 |
10,63,983 |
12,96,121 |
14,30,316 |
|
9 |
Central Sales Tax |
.. |
30,71,928 |
32,96,648 |
37,38,804 |
32,85,052 |
31,47,042 |
|
10 |
Electricity Duty |
.. |
12,17,376 |
13,50,050 |
14,76,634 |
15,32,766 |
18,25,008 |
|
11 |
Copying Fee |
.. |
39,409 |
39,206 |
39,704 |
40,896 |
35,819 |
(Source: Excise and Taxation Officer, Gurdaspur and Deputy
Commissioner, Gurdaspur
(ii) Central Sources of Revenue
Central
Excise Duties.- The main sources of the Central Excise Duty in the district
are: tobacco, woolen, fabrics, woolen yarn, rayon and synthetic yarn, sugar,
copper and copper alloys, wool tops, rubber belting, art silk fabrics, iron and
steel, loose tea, packages tea, cotton fabrics processed, grey board, electric
motors, matches, patent proprietary medicines, wireless receiving sets, cotton
fabrics on power-looms, sodium silicate, surface active agent, battery plates,
rubber piping, footwear, paints and varnish, internal combustion engines,
prepared and preserved food, etc.
The
duties are collected under the Central Excise and Salt Act, 1944.
Income Tax.- It is levied under the
Income Tax Act, 1961, which replaced the Indian Income Tax Act, 1922. The rates of income tax may vary from year
to year in accordance with the Finance Act, passed by the Parliament every
year.
Wealth Tax.- It is levied under the Wealth Tax Act, 1957.
Gift Tax.-
The tax is levied under the Gift
Tax Act, 1958, on all gifts made for
after the date of the enforcement of the Act (i.e. April 1, 1958), if
the total value of the gift (movable or immovable) exceeds the limit specified
by the Finance Act passed by the Parliament in a particular year.
Estate Duty.- The Estate Duty Act,
1953, was enforced on October 15, 1953.
The Duty is livable on the estates of the persons dying after this
date. For levy of estate duty, the
Gurdaspur District falls under the jurisdiction of the Assistant Controller of
Estate Duty, Jullundur.
The
collections from the Central sources of revenue in the Gurdaspur District, from
1967-68 to 1971-72, are given below:
|
Year |
|
Central
Excise Duties |
Income
Tax |
Wealth
Tax |
Gift
Tax |
Estate
Duty |
|
|
|
(Rs) |
(Rs) |
(Rs) |
(Rs) |
(Rs) |
|
1967-68 |
.. |
67,98,882 |
88,62,546 |
65,863 |
47,147 |
5,214 |
|
1968-69 |
.. |
77,42,748 |
9,20,679 |
80,634 |
49,203 |
6,273 |
|
1969-70 |
.. |
94,72,469 |
.. |
.. |
.. |
.. |
|
1970-71 |
.. |
1,15,52,737 |
1,05,22,062 |
1,24,637 |
1,23,651 |
57,249 |
|
1971-72 |
.. |
80,83,723 |
1,09,80,694 |
1,42,978 |
1,69,271 |
61,598 |
(Source: Income Tax Officer, Gurdaspur, and
Superintendent, Central Excise, Gurdaspur)
|
(a) |
|
|
(b) |
|
|
© |
|
|
(d) |
|
|
(e) |
LAW
AND ORDER AND JUSTICE
(a)
Incident of Crime in the District
The district has a conspicuous name for
illicit distillation. The people,
especially the Sansis, indulge in large scale distillation of liquor. Special campaigns are launched by the
district police at short intervals to curb the activities of distillers,
bootleggers and the moonshines.
The
inhabitants of the district are also very fond of keeping arms and sometimes
even undesirable elements succeed in getting licences. The district police effects recoveries of
illicit weapons and frequent screening of licences also helps in keeping the
law and order situation under control.
An
idea regarding the trend of various crimes, etc. in the district, during 1963
to 1972, may be had from the following table: -
Number of reported cases relating to
various crimes, etc. in the Gurdaspur District, 1963-72
|
Year |
|
All Crimes (Class I to VI) |
Murder |
Dacoity |
Robbery |
Burglary |
Rioting |
Theft |
Cattle Lifting |
Traffic in Women |
Cheating |
Offences under Local and Special Laws |
Motor Vehicle Accident |
|
1963 |
.. |
3187 |
21 |
.. |
1 |
138 |
1 |
209 |
38 |
18 |
10 |
1,789 |
.. |
|
1964 |
.. |
2,812 |
20 |
.. |
.. |
127 |
11 |
193 |
24 |
16 |
12 |
1,699 |
.. |
|
1965 |
.. |
3,143 |
25 |
.. |
.. |
98 |
4 |
135 |
22 |
23 |
10 |
2,031 |
19 |
|
1966 |
.. |
2,621 |
27 |
.. |
.. |
87 |
2 |
175 |
39 |
16 |
15 |
1,589 |
39 |
|
1967 |
.. |
2,371 |
30 |
.. |
.. |
139 |
2 |
211 |
28 |
19 |
13 |
1,230 |
27 |
|
1968 |
.. |
2,991 |
44 |
.. |
.. |
113 |
4 |
180 |
40 |
13 |
8 |
1,794 |
26 |
|
1969 |
.. |
3,129 |
37 |
.. |
.. |
114 |
.. |
158 |
38 |
22 |
12 |
1,780 |
24 |
|
1970 |
.. |
3,484 |
41 |
.. |
2 |
122 |
4 |
208 |
33 |
14 |
5 |
1,949 |
31 |
|
1971 |
.. |
3,085 |
31 |
.. |
1 |
114 |
1 |
159 |
21 |
24 |
10 |
1,851 |
23 |
|
1972 |
.. |
3,313 |
35 |
.. |
1 |
122 |
4 |
189 |
14 |
27 |
11 |
2,062 |
22 |
(Source: Superintendent of Police, Gurdaspur)
The
important categories of crime are described below:
Murder.- Murder has always been termed a fortuitous crime, incapable of being
fore-stalled. It is committed sometimes
under gave and sudden provocation, while mental frustration also leads to
it. Motives for murders may be listed
as sex-relations, domestic quarrels, blood feuds, land disputes, canal water
disputes, personal enmity, sudden quarrel, etc.
Dacoity.- Through sustained efforts, dacoity, which is regarded as a true
barometer of the criminal situation in the district, has been completely
eliminated since 1959. Thus, this
outrageous menace has become conspicuous by its absence.
Robbery.-
Robbery is a special and
aggravated form of either theft or extortion.
The chief distinguishing element in robbery is the presence of imminent
fear of violence.
Burgalry. – Burglary means an act of breaking into a house to commit theft or other
felony. This crime is a common feature
both in the rural and urban areas, and vigorous efforts have been made to bring
the situation under control. There was
much fluctuation in the incidence of the crime in the district during the
decade 1963-72, minimum being 87 in 1996 and maximum 139 in 1967.
Rioting.- Rioting is an unlawful assembly of five or more persons in a particular
state of activity, which activity is accompanied by the use of force or violence. It is only the use of force that
distinguishes rioting from an unlawful assembly.
Theft. – Theft is said to have been committed if a person intends to take
dishonestly any movable property out of the possession of any other person
without his consent. The incidence of
the crime is relatively less in rural areas because the population in each abadi
is small and the inhabitants know each other personally.
Cattle Lifting. – The incidence of cattle theft is more or less
attributable to the geographical situation of the district, which adjoins the
boundaries of Pakistan and Jammu and Kashmir and Himachal Pradesh States. This situation obviously facilitates the
clandestine exodus of cattle to these areas by the thieves and smugglers. The incidence of the crime is more frequent
in rural areas than in urban areas.
Traffic in women. – Thought technically falling under the definition of
kidnapping or abduction, majority of the cases under the head ‘traffic in
women’ are, in fact, that of elopements.
This crime generally flows from two factors, viz. the value standards of
the people and lack of proper hold of the parents and guardians over their
wards who too fall a prey to sexy literature and movies.
Cheating. – A wilful misrepresentation of a definite fact with intent to defraud
would be cheating.
Offences under Local and Special Laws. – The crime under this head comprises cases of public
nuisance and those under the Indian Arms Act, 1878, the Punjab Excise Act,
1914, Opium Act, 1878, the Public Gambling Act, 1867, the Essential Commodities
Act, 1955, the Indian Railways Act, 1890, and the Prevention of Corruption Act,
1947.
Incidence of Motor Vehicle Accidents. – The incidence of road accidents in the district is
fluctuating.
Road Traffic. – Besides the Indian Motor Vehicle Act, 1939,
selections 279, 337, 338 and 304-A of the Indian Penal Code, the Punjab
Municipal Act, 1911, and the Municipal Bye-laws, the Stage Carriage Act, XVI of
1861, the Police Act, 1888, the Prevention of Cruelty to Animals Act, XI of
1890, the Punjab Motor Vehicles Taxation Act, 1925, the Hackney Carriage Act,
1879, regulate the road traffic.
The
prosecutions launched in the district under the various Acts, during 1963 to
1972, are given in the following Statement :-
Prosecutions Launched under various Acts in Gurdaspur, 1963 to 1972
|
Name
of the Act |
|
1963 |
1964 |
1965 |
1966 |
1967 |
1968 |
1969 |
1970 |
1971 |
1972 |
|
Indian Penal Code |
.. |
882 |
937 |
915 |
787 |
745 |
886 |
996 |
1,119 |
1,205 |
1,282 |
|
Municipal Act and Municipal Bye-laws |
.. |
173 |
14 |
115 |
38 |
45 |
52 |
63 |
42 |
35 |
36 |
|
Stage Carriage Act |
.. |
349 |
149 |
122 |
69 |
110 |
117 |
129 |
85 |
48 |
40 |
|
Police Act |
.. |
515 |
295 |
317 |
197 |
211 |
315 |
420 |
481 |
245 |
232 |
|
Prevention of Cruelty to Animals Act |
.. |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
|
Punjab Motor Vehicles Taxation |
.. |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
|
Hackney Carriage Act |
.. |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
(Source: - Superintendent of Police, Gurdaspur)
(b) History and Organization of Police
History
of Police
All through the past, the rulers of the country kept
separate organizations to maintain law and order and also to obtain information
of the internal situation and foreign conditions. With the advent of the British rule, police administration was
further organized with the appointment of a separate officer at the district
level, viz. the Superintendent of Police.
The police system was re-organized from time to time in accordance with
the recommendations of the Police Commission of 1861 (and the resultant Police
Act V of 1861), the Second Police Commission of 1902, the Punjab Provincial
Police Committee of 1925 (which submitted its report in 1926), the Punjab
Police Commission of 1961, etc.
In
the context of the geographical of the Gurdaspur District on the India-Pakistan
border, its strategic importance from the police point of view cannot be
over-emphasised. Utmost and unrelented
police vigilance is required to be maintained for action against spies, agents,
saboteurs and smugglers from across the international border.
Organization of Police
In the early years of the twentieth century, the
regular police force in the district consisted of 556 persons of all ranks,
including 5 Cantonment and 147 municipal police, in the charge of a
Superintendent of Police who usually had 4 Inspectors under him. The village
watchmen numbered 1,957.
For
the purpose of police administration, the Gurdaspur district falls under the
Jullundur Range, which is under the Deputy Inspector General of Police,
Jullundur. At the district level, the
Superintendent of Police,1
Gurdaspur, is responsible for the administration of Police. He is assisted by 3 Deputy Superintendents
of Police, 4 Inspectors, 39 Sub-Inspectors, 60 Assistant Sub-Inspectors, 119 Head
Constables and 828 Constables.
The
strength of the police in the district, as on March 31, 1972, was as follows :-
_______________________________________________________________
1. From 1974, a Senior Superintendent of Police
has been posted as head of the police organization in the district.
Police Strength in Gurdaspur, as on March 31, 1972
|
- |
|
Superintendents of Police |
Deputy Superintendents of Police |
Inspectors |
Sub-Inspector |
Assistant Sub-Inspector |
Head Constables |
Constables |
|
Civil Police |
|
|
|
|
|
|
|
|
|
Permanent |
.. |
1 |
2 |
2 |
19 |
54 |
87 |
543 |
|
Temporary |
.. |
- |
1 |
1 |
9 |
5 |
25 |
221 |
|
Armed Reserves (1st, 2nd,
3rd Armed Reserves) |
|
|
|
|
|
|
|
|
|
Permanent |
.. |
.. |
.. |
.. |
1 |
1 |
7 |
64 |
|
Temporary |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
|
Mounted Police |
|
|
|
|
|
|
|
|
|
Permanent |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
|
Temporary |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
|
Prosecution Staff |
|
|
|
|
|
|
|
|
|
Permanent |
.. |
.. |
.. |
1 |
10 |
.. |
.. |
.. |
|
Temporary |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
|
Total |
|
1 |
3 |
4 |
39 |
60 |
119 |
828 |
(Source:
Superintendents of Police, Gurdaspur)