WITH THE DAWN OF INDEPENDENCE AND WITH THE CHERISHED GOAL OF ESTABLISHING A WELFARE STATE, Government activities and  expenditure have increased manifold. It is, therefore, imperative  that other sources besides land revenue are also explored to  augment the revenue of the Government exchequer. Taxes, both Central and State, form the core of the Government revenue.

In what follows is described in brief the functioning of those Government departments which are entrusted with the administration of these taxes.