The Excise & Taxation Department is a revenue department of the Administration. It administers various Acts such as the Punjab Value Added Tax Act 2005 as extended to U.T., Chandigarh, The Central Sales Tax Act, 1956, The Motor Spirit Taxation Act, Passenger & Goods Tax Act, Entertainment & Show Tax Act and The Punjab Excise Act, 1914. Under these Acts the levies are collected by the Designated Officers within their respective fields .For the collection and administration of Value Added Tax, nine wards have been constituted with an Excise and Taxation Officer assisted by the Excise and Taxation Inspector responsible for their functioning. The Assessing Authorities, who are AETC/ETOs, ensure the realization of the taxes with the help of 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 Finance Secretary, U.T., Chandigarh holds the charge as The Secretary, Excise and Taxation Department. The department contributes a major chunk of revenue to the exchequer and the Administration of every enactment is being ensured in accordance with the statutory provisions of the Act and Rules framed there under. The Department is committed to provide a healthy working environment to its dealers and the simplification of the procedures remains top on the list of priorities.