1 / 14

TAXATION

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

nevin
Télécharger la présentation

TAXATION

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. TAXATION Presentation 3.2.5.1

  2. 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…

  3. CLASS OF ARTICLES • Cont… • Blind Literature Packet • Parcels

  4. 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…

  5. TAXATION Cont… NEED FOR TAXATION Scrutiny for instructions on parcels received for delivery, redirection fees under payment etc. Proper defacement of stamp articles posted

  6. 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

  7. 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…

  8. 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

  9. 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

  10. 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

  11. 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…

  12. NORMAL BREACH OF CONDITION • Cont… • Parcel • (a) Should not contain more than one communication • (b) Should be presented only at the counter

  13. 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

  14. 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

More Related