3 Restrictions and conditions subject to which power to be delegated by commissioner

Sl. No.

(1)

Section

(2)

Description of power

(3)

Designation of officer

(4)

1.

2 (7)

To require the owner or lessee or

occupier of a warehouse to satisfy

that the goods stored at his warehouse are for his personal use or consumption.

Sales Tax Officer

2.

8

To require the Bureau under sub-section(5) of section 8 of the Act to transfer any accounts, registers or documents including those in the form of electronic records seized by it.

Deputy Commissioner

3.

10

To fix the date of commencement of the liability of a dealer to pay tax and to exercise all other powers under the section.

Sales Tax Officer

4.

11

To exercise all powers under the section.

Sales Tax Officer

5.

12

To exercise all powers under the section.

Sales Tax Officer

6.

14 & 18

To fix the date of commencement of

the liability of a dealer to pay tax an to exercise all other powers under

section 14 and section 18.

Sales Tax Officer

7.

15 & 16A

To exercise all powers under the section.

Sales Tax Officer

8.

16

To exercise all powers under the section.

Sales Tax Officer

9.

22

To exercise all powers under the section.

Sales Tax Officer

10.

23

To impose penalty under sub-section (4) Sales Tax Officer

on a dealer for failure to get himself

registered after being liable to pay tax and enforce payment of such penalty.

Sales Tax Officer

11.

24

To exercise all powers under the section.

Sales Tax Officer

12.

25

To enrol a transporter, carrier or

transporting agent, to grant him a

certificate of enrolment and to impose penalty for failure to apply for enrolment

and enforce payment of such penalty.

Sales Tax Officer

13.

26

To demand a reasonable amount of

security from a dealer, casual dealer or any other person including a transporter,

carrier or transporting agent.

Assistant Commissioner

14.

27, 27A, 27B, 27C, & 27D

To exercise all powers under section 27,

section 27A, section 27B, section 27C

and section 27D.

Sales Tax Officer

15.

27E

To impose penalty on a dealer for failure

to furnish information under section 27A,

or section 27B, or section 27C, or section

27D and enforce payment of such penalty.

Sales Tax Officer

16.

28

To amend the certificate of enrolment of

a transporter, carrier or transporting agent.

Sales Tax Officer

17.

28A

To cancel the certificate of enrolment of

a transporter, carrier or transporting agent.

Sales Tax Officer

18.

29

To cancel the certificate of registrationof a dealer.

Sales Tax Officer

19.

30

To apply for cancellation of certificate

of registration under specified

circumstances and to exercise all

powers under the section.

Assistant Commissioner

20.

30C

To exercise all powers under the section.

Sales Tax Officer

21.

30D

To exercise all powers under the section.

Deputy Commissioner

22.

30E & 30F

To exercise all powers under the sections.

Sales Tax Officer

23.

32

To require any dealer, not liable to pay tax

under the Act, to furnish return under

sub-section (1);

Assistant Commissioner

24.

33

To exercise all powers under the section.

Sales Tax Officer

25.

36

To determine the interest payable by the

Commissioner and to pay such interest

to a dealer.

Assistant Commissioner

26.

39

To exercise all powers under the section.

Sales Tax Officer

27.

40

To exercise all powers under the section.

Sales Tax Officer

28.

41

To exercise all powers under the section.

Sales Tax Officer

29.

42

To exercise all powers under the section.

Sales Tax Officer

30.

43

To select dealers for audit under

sub-section (1).

To exercise all other powers under

the section.

Special Commissioner

Sales Tax Officer

31.

44A

To exercise all powers under the section.

Sales Tax Officer

32.

45, 46,47 & 48

To make provisional assessment orassessment of tax, to impose penalty or

to fix a date of payment and to exercise

all other powers.

Sales Tax Officer

33.

50 & 51

To determine the interest payable by a

dealer, to fix date for payment or to

rectify the amount of such interest and

to exercise all other powers.

Sales Tax Officer

34.

55

To send or forward a certificate to the

Tax Recovery Officer and to inform

about any subsequent modification,

enhancement or reduction in the amount

of net tax, or any other tax, interest

or penalty.

Sales Tax Officer

35.

56

To forward a certificate to the

Recovery Officer under sub-section (1).

Sales Tax Officer

36.

57

To exercise all powers under the section

Sales Tax Officer

37.

60

To direct a person to deposit money and

to exercise all the powers under the section.

Sales Tax Officer

38.

60A

To exercise all powers under the section.

Sales Tax Officer

39.

61 & 62

To refund tax, penalty or interest and

exercise all other powers.

Sales Tax Officer

40.

63

To exercise all powers under the section.

Sales Tax Officer

41.

64

To exempt dealer from furnishingtax invoices.

Deputy commissioner

42.

65

To impose penalty for contravention ofthe provisions of section 64 or to exempt

a dealer from payment of penalty or impose

lesser amount of penalty.

Sales Tax Officer

43.

65A

To exercise all powers under the section.

Sales Tax Officer

44.

66

To exercise all powers under the section.

Assistant Sales Tax

Officer

45.

70

To furnish such information as may berequired and to inspect accounts of a Officer

transporter, carrier or transporting agents.

Assistant Sales Tax

Officer

46.

71

To enter into the place of business and search and seize accounts of transporter, Officer

etc.

Assistant Sales Tax

47.

72

To stop delivery of goods and seize

goods after enquiry.

Sales Tax Officer

48.

77

To exercise all powers under the section.

Sales Tax Officer

49.

78

To exercise all powers under the section.

Sales Tax Officer

50.

79

To exercise all powers under the section.

Sales Tax Officer

51.

80

To require production of declaration

under sub-section (1);

To countersign declaration produced by

the transporter under sub-section (2) and

sub-section (3);

To endorse declaration produced by

the transporter under sub-section (4);

To intercept and search goods vehicle,

to require to produce declaration and

other documents under sub-section (5);

To impose penalty under sub-section (6)

to extend the date of payment of such

penalty under sub-section (7), to detain goods under sub-section (8), to allow the vehicle to resume its journey under sub-section (9), to seize goods under sub-section (10) and sell such goods in open auction under sub-section (12)and to pay balance amount to owner of such goods under sub-section (13) and to exercise all other powers under the section.

Assistant Sales Tax

Officer

Assistant Sales Tax

Officer

Assistant Sales Tax

Officer

Assistant Sales Tax Officer

Sales Tax Officer

52.

81

To require a transporter to stop a goods

vehicle and to produce way bill and Officer

documents referred to in sub-section (1)

and to countersign such way bill or

documents;

To exercise all other powers under the section.

Assistant Sales Tax Officer

Sales Tax Officer

53.

84

To grant permission to appellate

authority to extend the time for disposal

of appeal;

To exercise all other powers under

the section.

Additional Commissioner

Assistant Commissioner

54.

85

To revise suo motu an assessment made

or an order passed by a Sales Tax Officer

or an Assistant Sales Tax Officer;

To revise suo motu an assessment made Deputy Commissioner

or an order passed by an Assistant Commissioner;

To revise suo motu an assessment made

or an order passed by a Deputy Commissioner.

Commissioner Assistant

Deputy Commissioner

Additional Commissioner

55.

86

To revise, on application, an assessment

made or an order passed by a Sales Tax

Officer or Assistant Sales Tax Officer;

To revise, on application, an assessment

made or an order passed by an

Deputy Commissioner;

Assistant Commissioner

Additional Commissioner

56.

87

To file a memorandum or application

before the Appellate and Revisional

Board.

Assistant Commissioner

57.

95

To compound offences and to determine

and accept composition money.

Deputy Commissioner

58.

96

To exercise all powers under the section.

Sales Tax Officer

59.

99

To issue clearance certificate

Sales Tax Officer

60.

116

To exercise all powers under the section

Sales Tax Officer

61.

117

To exercise all powers under the section.

Sales Tax Officer

62.

118

To exercise all powers under the section.

Sales Tax Officer