At this point of time, the Punjab Excise & Taxation Department is at the Lowest Ebb in the history of Punjab. Reason is the poor Leadership. The Officers & the lower staff are constantly under tension, uncertainty, fear with demoralization & degradation. An independent inquiry by an independent agency is the need of the hour for the overhaul & the malpractices. The fiscal health of the State will improve only if Senior Level Officers are transferred & Officers like Sh Krishan Kumar IAS are inducted as ETC.