Delegation of powers by the Commissioner

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....the powers  so delegated shall be performed only within their  respective jurisdiction. Sl.No. Section Description of Power Designation of Proper Officer (1) (2) (3) (4) 1. 46 Notice to return defaulters. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 2. 47 Liability to pay late fee referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 3. 50 Interest on delayed payment of tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 4. 54(5) To make refund of excess tax or input tax credit other than refund on a provisional basis. ....

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.... 14. 64 Summary assessment in certain special cases. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 15. 65 Audit by tax authorities. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 16. 66 Special Audit Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner 17. 67(1) Authorisation for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 18. 67(2) Authorisation for search, seizure and confisca....

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....ficer. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer, 27. 67(12) Purchase of goods or services or both from the business premises of any taxable person. Joint Commissioner, Deputy Commissioner, State Tax Officer. 28. 68(3) To intercept any conveyance to inspect documents, devices and goods. Joint Commissioner, Deputy Commissioner, State Tax Officer, Assistant State Tax Officer. 29. 70 Power to summon persons Joint Commissioner, Deputy Commissioner, State Tax Officer. 30. 71 To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Additional Commissioner, Senior Joint Commissioner, Joint ....

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....y Commissioner, State Tax Officer. 38. 84 Continuation and validation of certain recovery proceedings referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 39. 88 Liability in case of company in liquidation Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 40. 90 Liability of partners of firms to pay tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 41. 107 To exercise the power as an appellate authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 42. 108 To exercise the power ....