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TAXATION - PowerPoint PPT Presentation


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TAXATION. Presentation 3.2.5.1. CLASS OF ARTICLES. First Class Mails (a) Postcard (b) Letter Card (c) Letter Second Class Mails (a) Book Packet (b) Sample and pattern packet (c) Book packets containing printed books (d) Book packets containing Periodicals (e) Registered Newspapers

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taxation

TAXATION

Presentation 3.2.5.1

class of articles
CLASS OF ARTICLES
  • First Class Mails
  • (a) Postcard
  • (b) Letter Card
  • (c) Letter
  • Second Class Mails
  • (a) Book Packet
  • (b) Sample and pattern packet
  • (c) Book packets containing printed books
  • (d) Book packets containing Periodicals
  • (e) Registered Newspapers
  • Cont…
class of articles1
CLASS OF ARTICLES
  • Cont…
  • Blind Literature Packet
  • Parcels
taxation1

TAXATION

NEED FOR TAXATION

There is huge leakage of revenue in posting of articles which increases the deficit of our department, so it is need for taxation

When leakage is passing undetected some honest customers feel bad and they also tempted to adopt such practices

The image of department goes down in the eyes of the customers

Cont…

taxation2

TAXATION

Cont…

NEED FOR TAXATION

Scrutiny for instructions on parcels received for delivery, redirection fees under payment etc.

Proper defacement of stamp articles posted

bulk posting
BULK POSTING
  • No proper watch on counter at the time of posting
  • No. of copies are not counted and short cut methods of measurement are adopted
  • More copies are posted against authorized copies
  • Previous issues posted later on which Concessional rate are not applicable
  • Late posting beyond permissible period
  • Continued posting after expiry of license
franking machine
FRANKING MACHINE
  • While resetting, the condition and date of previous seal is not checked
  • Yesterday’s franked articles are allowed
  • Postings not checked with daily docket
  • Weight of article is not test checked
  • Ascending and descending meters are not compared with F.M. Posting register
  • Franks on articles not being checked for correction of amount or readability
  • The list of licensees is either not maintained / not written up-to-date Cont…
franking machine1
FRANKING MACHINE
  • Cont…
  • Franked articles are accepted in offices other than authorized
  • Articles bearing more than one cut out label of franked postage are irregularly accepted
  • Daily docket is not tendered by the licensee at the time of presentation of franked articles and it is not insisted upon by the staff
  • Proper sealing is not being done which facilitates tampering with meter
registered newspaper
REGISTERED NEWSPAPER
  • Not posted with Regn. No. and with the currency of license
  • The posting is not done on the due date
  • The postage is not paid according to actual weight
  • If more than one copy in bundle as a whole is charged
  • Non-maintenance of account of No. of copies posted
  • If license is granted to post without pre-payment, fortnightly bills not prepared on the next immediate working day of the fortnight ending and sent to the licensee
checks at counter
CHECKS AT COUNTER
  • 5% of articles booked on MPCM counter should be checked to detect systematic underpayment using option of prepaid
  • The articles affixed with high value stamps are not used up ones
  • There is no correction in the value of article franked at the counter
  • Franked articles should be posted by private FM user on the same day
  • Franked articles to be presented on counter and not in the letter box
normal breach of condition
NORMAL BREACH OF CONDITION
  • Book Post
  • (a) Should not contain personal communication
  • (b) Should not contain more than five words of complimentary nature
  • Inland Letter Card
  • (a) Private manufacture inland letter cards should confirm to the size
  • (b) Should not contain any enclosure
  • (c) Should not be stapled
  • Cont…
normal breach of condition1
NORMAL BREACH OF CONDITION
  • Cont…
  • Parcel
  • (a) Should not contain more than one communication
  • (b) Should be presented only at the counter
articles with breach of conditions
ARTICLES WITH BREACH OF CONDITIONS
  • Postcard
  • =Charged as letter in case of difference in size and difference is charged
  • Inland Letter Card
  • =Treated as letter and double the deficiency is charged
  • Letter
  • =Oversize / Overweight – RTS. Others-Double
  • Book Packet and Sample Packet
  • =Oversize / Overweight – RTS or RLO
  • =Other violations – charged as letter or parcel whichever is less and difference is charged
articles with breach of conditions1
ARTICLES WITH BREACH OF CONDITIONS
  • Registered Newspaper
  • =Treated as periodicals and difference is charged
  • Blind Literature Packet
  • =Treated as letter / parcel whichever is less and difference is charged
  • Printed Books
  • =Treated as book packets and difference is charged
  • Periodicals
  • =Treated as letter/parcel whichever is less and difference is charged