History of IRS
In December, 1903, the Government of India formulated a scheme to constitute a new Customs Service after obtaining the views of the various maritime Provincial Governments and Chambers of Commerce.
The Secretary of State ultimately sanctioned the scheme in 1906. The scheme, according to them, “would combine in one Service, under the direct control of the Government of India, the appointment of Collector of Customs at Calcutta, Madras, Bombay, Rangoon, Karachi and Chittagong, the 15 Assistant Collectorships at these ports and the posts of Superintendent of Preventive Service at Calcutta and Bombay.”
The draft resolution constituting the new service was approved by Lord Minto on the 7th of January, 1906. The Imperial Customs Service actually came into being with the passing of the Government of India’s Resolution No.154-161-57 dated the 9th of January, 1906. The first probationer in the Indian Customs Service, Mr.W.W. Nind, arrived in India on the 7th of February, 1906 and was Posted at the Rangoon Custom House.
The work relating to Central Excise Duty was attended to by different departments, including the Salt department of the Government of India Central Excise Duties were first levied on manufacturing of salt in the year 1870. In 1894 a duty of Excise was levied on cotton yarn of finer counts. Two years later this was replaced by duty on Indian Mill Woven Cloth. In 1917, duty was levied on Motor spirit, followed by a duty on Kerosene and several other commodities. It was in the year 1944 that steps towards rationalization of Central Excise levies was taken and that their coverage extended, when Central Excise and Salt Act was passed. Excise duties were mainly imposed as a revenue measure on sugar, matches, steel ingots and mechanical lighters. Duty on pneumatic tyre and tube was levied in 1941 and on vegetable products in 1943. In the period prior to 1944 the practice was to have a self-contained piece of legislation, as and when a commodity was subjected to Central Excise duty.
Recruitment exclusively for Central Excise at Class II (now Gr.B) levels and below started in 1943, only after central Excise duty on unmanufactured tobacco was introduced in 1943. Senior posts in Central Excise Department like Deputy Collectors, was held by officers of the Indian Customs Service Officers. Appraisers and Principal Appraisers (both Class II), were also deputed as Superintendents of Central Excise and Assistant Collectors of Central Excise. (These officers were also deputed to the Import Trade Control Offices).
Indian Central Excise Service Class I was constituted in the year 1955 (A.C. Sadhana, I.J. Rao and A.P. Aggarwal were in the first batch of Indian Central Excise Service, in the year 1955). Initially it was proposed to post these officers as Assistant Collectors of Central Excise. However, a new post of Superintendent of Central Excise (Class I) was created, and these officers after training were appointed as Superintendents (Class I). Thus arose a peculiar situation in which the direct recruit officers appointed to the Indian Customs Service were designated as Assistant Collectors of Customs both in junior and Senior Scales, while the candidates appointed to the Indian Central Excise service (Class I) were designated as Superintendents of Central Excise (Class I), in the junior scale and Assistant Collectors of Central Excise in the Senior Scale.
After some time it was decided to merge these two services namely Indian Customs Service and the newly constituted Indian Central Excise Service. Accordingly, these two services merged with effect from 15.08.59, and the Indian Customs and Central Excise Service (Class I) came into being.
In the year 1994 the government of India introduced Service Tax through the Finance Act, 1994. Gradually, due to the growth in the service sector of India, Service Tax became one of the major sources of revenue for the central government. Subsequently it was felt that the Service is no more confined only to Customs and Central Excise and truly administering multiple sources of revenue for the government of India. Therefore, the name of the Service was changed to the Indian Revenue Service.
Cultivation of opium and manufacturing of opium products for medicinal purposes has traditionally been a source of revenue for the government. In order to prevent any abuse of these narcotic products, the government has maintained strict watch and control over opium cultivation.
During the days of the Mughal Empire, poppy was extensively grown and it became an important article of trade with China and other Eastern countries. During the latter part of the 16th Century, opium was made a State monopoly. However, during the twilight years of the Mughal Empire, the State lost its hold on the monopoly, and control over the production and sale of opium was appropriated by a ring of merchants in Patna.
In 1757, the monopoly of the cultivation of poppy passed into the hands of the East India Company who had by that time assumed the responsibility for the collection of revenue in Bengal and Bihar. In 1773, the then Governor General, Lord Warren Hastings brought the entire opium trade under control of the Government Neemuch Factory.
Although some changes have taken place over the year in the methods of control of production, distribution, sale and possession of opium, the monopoly remained solely in the hands of the Government. Under the East India Company and afterwards under the British rule, unrestricted cultivation of the poppy and the production of opium were prohibited. The present structure of licit poppy cultivation and production of opium in India under a regular system of control thus dates back to the beginning of the nineteenth century.
Processing of opium in India began with the setting up of the opium factory in 1820 in Ghazipur (U.P.), a town of Eastern U.P. located on the banks of the River Ganga. Later an alkaloid plant was set up a Ghazipur in 1943 during the period of World War II. The Opium and Alkaloid Plants of Ghazipur are spread over an area of about 43 acres.
The second plant for processing opium and manufacture of alkaloids located in Neemuch district of Madhya Pradesh, which is approximately 5 kms from the eastern border of Rajasthan. It also comprises two separate units namely, the Opium Factory and Alkaloid Works. The Neemuch Opium Factory has been in operation since 1st April, 1935. Initially, there was another Opium Factory at Mandsaur but the same was closed down in the year 1969.
This entire administration related to opium cultivation and production of medicinal products from opium is supervised by the Narcotics Commissioner of India who happens to be a senior officer of the Indian Revenue Service.
The Secretary of State ultimately sanctioned the scheme in 1906. The scheme, according to them, “would combine in one Service, under the direct control of the Government of India, the appointment of Collector of Customs at Calcutta, Madras, Bombay, Rangoon, Karachi and Chittagong, the 15 Assistant Collectorships at these ports and the posts of Superintendent of Preventive Service at Calcutta and Bombay.”
The draft resolution constituting the new service was approved by Lord Minto on the 7th of January, 1906. The Imperial Customs Service actually came into being with the passing of the Government of India’s Resolution No.154-161-57 dated the 9th of January, 1906. The first probationer in the Indian Customs Service, Mr.W.W. Nind, arrived in India on the 7th of February, 1906 and was Posted at the Rangoon Custom House.
The work relating to Central Excise Duty was attended to by different departments, including the Salt department of the Government of India Central Excise Duties were first levied on manufacturing of salt in the year 1870. In 1894 a duty of Excise was levied on cotton yarn of finer counts. Two years later this was replaced by duty on Indian Mill Woven Cloth. In 1917, duty was levied on Motor spirit, followed by a duty on Kerosene and several other commodities. It was in the year 1944 that steps towards rationalization of Central Excise levies was taken and that their coverage extended, when Central Excise and Salt Act was passed. Excise duties were mainly imposed as a revenue measure on sugar, matches, steel ingots and mechanical lighters. Duty on pneumatic tyre and tube was levied in 1941 and on vegetable products in 1943. In the period prior to 1944 the practice was to have a self-contained piece of legislation, as and when a commodity was subjected to Central Excise duty.
Recruitment exclusively for Central Excise at Class II (now Gr.B) levels and below started in 1943, only after central Excise duty on unmanufactured tobacco was introduced in 1943. Senior posts in Central Excise Department like Deputy Collectors, was held by officers of the Indian Customs Service Officers. Appraisers and Principal Appraisers (both Class II), were also deputed as Superintendents of Central Excise and Assistant Collectors of Central Excise. (These officers were also deputed to the Import Trade Control Offices).
Indian Central Excise Service Class I was constituted in the year 1955 (A.C. Sadhana, I.J. Rao and A.P. Aggarwal were in the first batch of Indian Central Excise Service, in the year 1955). Initially it was proposed to post these officers as Assistant Collectors of Central Excise. However, a new post of Superintendent of Central Excise (Class I) was created, and these officers after training were appointed as Superintendents (Class I). Thus arose a peculiar situation in which the direct recruit officers appointed to the Indian Customs Service were designated as Assistant Collectors of Customs both in junior and Senior Scales, while the candidates appointed to the Indian Central Excise service (Class I) were designated as Superintendents of Central Excise (Class I), in the junior scale and Assistant Collectors of Central Excise in the Senior Scale.
After some time it was decided to merge these two services namely Indian Customs Service and the newly constituted Indian Central Excise Service. Accordingly, these two services merged with effect from 15.08.59, and the Indian Customs and Central Excise Service (Class I) came into being.
In the year 1994 the government of India introduced Service Tax through the Finance Act, 1994. Gradually, due to the growth in the service sector of India, Service Tax became one of the major sources of revenue for the central government. Subsequently it was felt that the Service is no more confined only to Customs and Central Excise and truly administering multiple sources of revenue for the government of India. Therefore, the name of the Service was changed to the Indian Revenue Service.
Cultivation of opium and manufacturing of opium products for medicinal purposes has traditionally been a source of revenue for the government. In order to prevent any abuse of these narcotic products, the government has maintained strict watch and control over opium cultivation.
During the days of the Mughal Empire, poppy was extensively grown and it became an important article of trade with China and other Eastern countries. During the latter part of the 16th Century, opium was made a State monopoly. However, during the twilight years of the Mughal Empire, the State lost its hold on the monopoly, and control over the production and sale of opium was appropriated by a ring of merchants in Patna.
In 1757, the monopoly of the cultivation of poppy passed into the hands of the East India Company who had by that time assumed the responsibility for the collection of revenue in Bengal and Bihar. In 1773, the then Governor General, Lord Warren Hastings brought the entire opium trade under control of the Government Neemuch Factory.
Although some changes have taken place over the year in the methods of control of production, distribution, sale and possession of opium, the monopoly remained solely in the hands of the Government. Under the East India Company and afterwards under the British rule, unrestricted cultivation of the poppy and the production of opium were prohibited. The present structure of licit poppy cultivation and production of opium in India under a regular system of control thus dates back to the beginning of the nineteenth century.
Processing of opium in India began with the setting up of the opium factory in 1820 in Ghazipur (U.P.), a town of Eastern U.P. located on the banks of the River Ganga. Later an alkaloid plant was set up a Ghazipur in 1943 during the period of World War II. The Opium and Alkaloid Plants of Ghazipur are spread over an area of about 43 acres.
The second plant for processing opium and manufacture of alkaloids located in Neemuch district of Madhya Pradesh, which is approximately 5 kms from the eastern border of Rajasthan. It also comprises two separate units namely, the Opium Factory and Alkaloid Works. The Neemuch Opium Factory has been in operation since 1st April, 1935. Initially, there was another Opium Factory at Mandsaur but the same was closed down in the year 1969.
This entire administration related to opium cultivation and production of medicinal products from opium is supervised by the Narcotics Commissioner of India who happens to be a senior officer of the Indian Revenue Service.
No comments:
Post a Comment
Note: only a member of this blog may post a comment.