iCOMITRAX enables a state commercial taxation department to improve its services using IT. The software covers various aspects of the working of the department.

The trade / commercial tax department is the organisation that collects tax on the sale or purchase of goods at a certain point of sale as well as purchase of goods throughout the state. It may be divided into various zones, regions, circles, divisions or sectors to facilitate better monitoring and control.

To enforce the commercial tax laws and to check tax evasion, there are several road check-posts, railway check-posts, mobile squads and special investigation branches.

These are required to co-ordinate with one another and with external agencies involved in tax assessment, collection and enforcement in the course of their functioning. In order to resolve disputes with dealers, transporters, etc, regarding assessment and enforcement, there are appellate forums.

The iCOMITRAX system has the following modules:

	Dealer information system
	Returns processing system
	Dealer assessment system
	Tax accounting system
	Arrears recovery system
	Law and judicial system
	Industrial exemptions
	Personnel information system
	Management information system (MIS)
	Check-post monitoring and management

Dealer information system
Handles the registration of dealers under commercial tax and central sales tax:

	It registers dealers under commercial tax and central sales tax, effectively checks the mandatory enclosures, and displays warnings
	Effectively tracks amendments in the business details of dealers
	Issues duplicate registration certificates
	Monitors cancellation of dealer registration
	Efficiently tracks transfer of dealers
	Keeps track of unregistered dealers liable to pay tax
	Effectively maintains records of stocks of forms at various offices, issues forms to dealers, and monitors forms lost and used.
	Issues show-cause notices
	Generates an application status report for the monitoring of various applications

Returns processing system
Takes on the task of returns filing and monitoring of defaulters:

	Periodicity of returns filing can be fixed / changed at any time with a minimum of effort
	Monitors filing of returns under different acts (VAT, SAT, ET, CST)
	Effectively generates a defaulter list for monitoring dealers who have not filed returns
	Displays the list of defaulters for reminders / advance tax notices
	Issues revenue recovery certificates (RRC)

Dealer auditing system
Controls the assessment of the dealers registered for trade tax and central sales tax:

	Automatically generates and displays a list of dealers who are to be assessed
	Generates hearing notices for assessment
	Assesses dealers on the basis of the returns filed
	Effectively generates demand notices
	Monitors demand notices for compliance and generates RRCs in case of non-compliance
	Effectively generates refund orders
	Adjusts payments against any other demands or payment of refunds after adjustment
	Reassesses dealers (on a request by the dealer or the authority)

Arrears recovery system
Handles the collection of arrears from dealers and non-dealers:

	Institutionalises recoveries
	Issues demand notices under the Land and Revenue Act
	Issues warrants for the attachment of movable / immovable assets
	Maintains a record of attached dealer assets
	Generates announcement notices for the auction of attached assets
	Keeps records of auctions
	Automatically adjusts amounts in case a payment is made at any point in time
	Automatically de-attaches assets in case a payment is made or a case is decided in favour of the dealer
	Keeps a record of write-off cases

Luxury tax system
This module controls the registration of hoteliers under luxury tax:

	Registers hoteliers under the law and issues registration certificates
	Generates penalty notices in case of late registration
	Amends the registration details of the hotelier
	Issues duplicate certificates when hoteliers lose permanent certificates
	Transfer of hoteliers
	Cancels registration when sought by hoteliers
	Cancels registration when sought by various authorities
	Captures details of unregistered hoteliers
	Processes returns along with challans
	Processes assessments and issues assessment orders and demand notices
	Processes refund amounts in case of refunds
	Provides for appeals / revisions

Professional tax system
Caters to the registration and monitoring of dealers under the Professional Tax Act:

	Registers dealers under the Professional Tax Act (both as employers and persons)
	Generates penalty notices in case of late registration or furnishing of false information
	Issues amended registration certificates to dealers in cases of amendments
	Issues duplicate registration certificates
	Cancels registration when sought by an employer or person
	Efficiently detects unregistered employers or persons
	Effectively tracks dealers shifting their place of work
	Efficiently tracks returns filed by dealers
	Assesses dealers and issues demand notices or refund orders
	Monitors cases under appeal / revision

Industrial exemption system
Deals with the exemptions given to dealers for starting new businesses:

	Records and updates application details
	Identifies dealers eligible for exemptions
	Provides an efficient method for verification of capping amounts and exemption periods at the time of filing returns
	Issues provisional / permanent certificates for exemption / deferment

Enforcement and raids system
Generates information regarding raids, information collected from check-posts and other sources such as mandi (market), railways, loading / unloading points, etc, to monitor tax evasion:

	Captures information regarding raids
	Generates MIS reports for effective monitoring of raids
	Identifies defaulter vehicles at check-posts
	Captures information on declarations received from dealers / transporters at check-posts
	Segregates the goods transported circle-wise and dealer-wise
	Reconciles the details of goods and declarations furnished at check-posts
	Reconciles the details of goods and declarations furnished at entry check-posts with the details furnished at exit check-posts
	Issues gate passes and transit passes to vehicles at check-posts
	Captures data from the mandi, loading / unloading points and other sources of information collection
	Transfers the information to circle offices from the concerned check-posts, as dealer-wise break-ups and commodity-wise break-ups.

Tax accounting system
Handles the collection of revenue from dealers and sets revenue collection targets for the financial year.

Personnel information system
Maintains the service records of the organisation. The system can replace any manual system of maintaining service records, thereby reducing time and effort.

Law and judicial system
Monitors appeals filed by the dealers and tracks various court cases in which the department is a party

Technical architecture, hardware and software platforms
The application is based on a client-server architecture with a distributed database. The platform is Oracle 7 as the back-end and PowerBuilder as the front-end.

Platform used in iCOMITRAX (later versions)

	Front-end tool: Oracle JDeveloper 3.2.2
	App / web server: Oracle 9iAS
	Back-end: Oracle 8i enterprise edition

Operating system

	Client: MS Windows 2000 Professional
	Middle-tier: MS Windows 2000 Advanced / Data center
	Back-end: Unix 98 compliant

Minimum hardware requirements

	Server: P-IV 1 GHz, 512 MB RAM, 20 GB HDD, 1.44 MB FDD, SVGA colour monitor, CDRom drive, 32-bit PCI Ethernet card with RJ45 port.
	Client: P-IV 1 GHz, 32 MB RAM, 20 GB HDD, 1.44 MB FDD, SVGA colour monitor, CDRom drive, 32-bit PCI Ethernet card with RJ45 port.

Minimum system software requirements for multiple users

	Windows 2000 Advanced Server
	Oracle 8.x Enterprise
	Oracle 9i Application Server
	Internet browser for client

Strengths

	Value-added-tax (VAT) has been included in the application
	Madhya Pradesh was the first state in India to implement a VAT-based system using CMC's application software

Benefits

	Performance of duties by trade tax officials on time, with ease and reliability
	Easy accessibility to information
	Systematic approach and planning

Experience
CMC has a specialised core team at its Lucknow office, working on the development and enhancement of iCOMITRAX.

Indicative client list

	Uttar Pradesh trade taxes department
	Madhya Pradesh commercial taxes department

Contact
Head - eGov
CMC House
C-18, Bandra-Kurla Complex
Bandra (East)
Mumbai - 400 051
Tel: 022-26591000-2
Fax: 022-26591046
Email: egov@cmcltd.com