During the pre-independence era, there was no Income Tax Officer posted in Shillong. In fact, the jurisdiction over the erstwhile United Khasi & Jaintia Hills (comprising of modern day Meghalaya and extending upto Nagaon in the north, Sylhet in the south, Karbi Anglong and North Cachar Hills in the east) lay with the ITO Sylhet. The then Inspecting Assistant Commissioner of Income Tax had his office in Shillong. Appeal matters were decided by the Appellate Assistant Commissioner based in Dacca (present day Dhaka). The charge of Commissioner of Income Tax (CIT) was then held as on an additional charge by the Director of Land Records, Assam, an ICS Officer. One Shri Desai was the last Director of Land Records, who held the additional charge of Commissioner of Income Tax, Assam. In 1945, Shri Rai Bahadur Govinda Das Bagri, an officer of the Central Revenue Department, was substantively appointed to the post of Commissioner of Income Tax for Assam and continued in that post till the end of 1947.