TaxTMI 
TaxTMI 
“Proper Officer” for various functions referred to in the Act
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.... 6(2)(b) Authorization of officers of central tax as proper officers in certain circumstances Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner, Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 2 10(5) Composition levy Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer and State Tax Officer (Flying Squad) having jurisdiction. 3 25(8) Procedure for registration Assistant Commissioner and State Tax Officer having jurisdiction. 4 27(1) (Proviso) S....
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.... Flying Squad ) having jurisdiction. 11 60(1), 60(2), 60(3) Provisional Assessment Assistant Commissioner and State Tax Officer having jurisdiction. 12 61(1), 61(3) Scrutiny of returns Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (EIU), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit),State Tax Officer(EIU), State Tax Officer ( Flying Squad ) Assistant State Tax Officer, Assistant State Tax Officer (Audit), Assistant State Tax Officer(LTPU), Assistant State Tax Officer (EIU), State Tax Inspectors, State Tax Inspectors (Audit), State Tax Inspectors (LTPU) an....
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....ommissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer (Flying Squad) having jurisdiction. 18 67(1), 67(2), 67(2) (Proviso), 67(5) 67(7)(Proviso) 67(8), 67(9),67(11) Power of inspection, search and seizure Commissioner, Additional Commissioner (TRU)and Joint Commissioner (Enforcement) having jurisdiction 19 68(3) Inspection of goods in movement Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer, State Tax Officer (Flying Squad) Assistant State Tax Officer, Assistant State Tax Officer (Flying Squad), State Tax Inspectors, State Tax Inspectors (Flying Squad) 20 70(1) Power to summon persons to give evidence and produce doc....
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....Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 24 75(2), 75(5), 75(6) 75(8) General provisions relating to determination of tax Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 25 76(2), 76(3), 76(6) 76(8) Tax collected but not paid to gover....
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....tant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 29 123 Penalty for failure to furnish information return Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 30 126 (5) General disciplines related to penalty Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad....