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S.No.
(1)
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Section/Rules
(2)
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Description of Power
(3)
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Designation of Officer and conditions of delegation (4)
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1
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6
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To determine liability to pay tax
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Assistant Commercial Tax Officer
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2
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17
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(i) To grant registration certificate under section 17
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Assistant Commercial Tax Officer
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(ii) To impose penalty under sub-section (6) of section 17, and
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Assistant Commercial Tax Officer
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(iii) To amend or cancel a registration certificate
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Assistant Commercial Tax Officer
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3
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18
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(i) To require any dealer to furnish returns
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Assistant Commercial Tax Officer
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(ii) To exempt a dealer from furnishing returns or to permit a dealer to furnish returns for different period
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Deputy Commissioner
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(iii) To exempt a registered dealer having more than one place of business from submitting separate returns in respect of each place of business
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Deputy Commissioner
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(iv) To impose penalty
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Assistant Commercial Tax Officer
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4
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19
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(i) To select dealers for audit
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Deputy Commissioner
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(ii) To undertake tax audit
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Assistant Commercial Tax Officer
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5
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20,21 and 24
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To make an assessment or re-assessment of tax for any period in respect of turnover and/or to impose penalty or to levy interest or to grant further time to pay such tax, interest and/or penalty or to allow the payment of tax, interest or penalty in installment and to exercise all other powers under sections 20, 21 and 24.
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(i) Assistant Commercial Tax Officer- up to a turnover and/or aggregate of purchase price of Rs. one crore
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(ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. five crores
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(iii) Assistant Commissioner upto a turnover and / or aggregate of purchase price of Rs. hundred crores
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(iv) Deputy Commissioner in respect of every dealer
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6
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20-A
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(i) To select dealers for re-assessment
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Deputy Commissioner
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(ii) To make re-assessment
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Assistant Commercial Tax Officer
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7
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25
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To require a registered dealer to pay tax in advance of assessment on failure to furnish returns.
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Assistant Commercial Tax Officer
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8
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26
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To impose penalty
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Assistant Commercial Tax Officer
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9
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35
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To pass an order including an order of forfeiture of any amount collected by any dealer or person in contravention of the provisions of sub-section (1)of section 35, publication of notice thereof and refund of such amount to the person from whom it was so collected.
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Assistant Commercial Tax Officer
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10
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37
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(i) To sanction refund of excess tax or penalty, interest , input tax rebate, or any other amount
(ii) To sanction payment of interest on delayed refunds
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Commercial Tax Officer
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11
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39
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To require a registered dealer to keep accounts in a particular form and manner
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Deputy Commissioner
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12
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40
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To impose penalty for not issuing a bill, invoice or cash memorandum or for not maintaining counterfoil or duplicate of such bill, invoice or cash memorandum or for not preserving the counterfoils thereof for a period of not less than five years from the date of issue of the bill, invoice or cash memorandum or till the completion of assessment whichever is earlier
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Assistant Commercial Tax Officer
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13
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42
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To transfer any proceeding or any class of proceedings under any provision of the Act
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Deputy Commissioner
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14
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44
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Power to call for information in certain cases
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Assistant Commercial Tax Officer
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15
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47
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Power of revision
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Deputy Commissioner
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16
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52
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To impose penalty
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Assistant Commercial Tax Officer
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17
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54
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To rectify mistake under sub-section (I) of section 54
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Assistant Commercial Tax Officer
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18
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55
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(i) Powers under sub- sections (3) to (5)
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Inspector of Commercial Tax
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(ii) Powers under sub- section (6)
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Assistant Commissioner
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19
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73
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To determine input tax rebate
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Assistant Commercial Tax Officer
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20
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Rule 81
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To impose penalty in respect of contravention of any rule
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Assistant Commercial Tax Officer
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