The Excise & Taxation Department is revenue department. It administers the various Acts such as the Sales Tax Act, Central Sales Tax Act, Motor Spirit Taxation Act, Passenger & Goods Tax Act, Entertainment & Show Tax Act and Excise Act. Under all these Acts levy of tax is collected by the Assessing Authorities in their respective field consisting of Wards which are seven in number. Under the above Acts these Assessing Authorities who are AETC/ETOs, ensures the realization of the taxes with the supporting staff deployed in their Wards. The department is headed by the Excise and Taxation Commissioner, who is superintending this office through the Deputy Excise and Taxation Commissioner under various enactments referred to above.
The department contributes a major chunk of revenue to the State exchequer of Union Territory, Chandigarh. Administration of every enactment is being ensured in accordance with the statutory provisions of each Act and Rules framed thereunder. Although these enactments are based on a very old system of working being in operation for more than fifty year’s earlier stage, yet to maintain a pace with the changed system of working in every field, the department has simplified various procedures to make it a public friendly and self compliance.