TaxTMI 
TaxTMI 
Delegation of powers by the Commissioner
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....pective 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. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 5. 54(6) To make refund on accoun....
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....sioner, 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 confiscation. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 19. 67(3) Return of document not relied upon for issue of notice referred to in the section. Joint Commissioner, Deputy Commissioner, State Tax Officer. ....
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....o 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 Commissioner. 31. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly avail or utilized for any reason other than fraud or any willful misstatement or suppression of tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 32. 74 Determination o....
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....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 as an revisional authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 43. 122 Penalty for certain offences. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 44. 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Senior Joint Commissio....