Earlier, there were 45 posts of Chief Commissioner (C&CE) in HAG plus rank. Following the cadre restructuring of CBEC, these posts increased in number to 54. However, only 12 posts of Chief Commissioners are currently functional; the rest of 42 posts are lying vacant for petty issues which have no justifications except few theoretical ones.
Insiders believe that even if the cadre restructuring had not have taken place, at least all these crucially important posts would have been functional as there would have been no pull-factors creating roadblocks for the functional strength of CC. In fact, post cadre restructuring, the system has found a set of factors (like RRs, minimum residency period, one-year mandatory experience in HAG rank) to put it on hold which has resulted in keeping 71 percent posts of CC vacant.
The situation has further resulted in creating a cascading effect on the entire cadre in the queue for Principal Commissioner and so on. In addition, it has been nurturing and promoting ‘conflict of interest’ which goes against the NaMo Administration’s conviction to curb corruption and infuse professionalism in tax administration.
Due to the inordinate vacancy of Chief Commissioner (C&CE) posts, most of the CCs (currently 12) are holding the additional charge of Commissioner and Principal Commissioners. This means they are mandated to supervise themselves.i.e. a Chief Commissioner is acting as his senior and junior as well.