TaxTMI 
TaxTMI 
Delegation of powers by the Commissioner
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....the powers so delegated shall be performed only within their respective jurisdictions. Sl.No. Section Description of Power Designation of Proper Officer (1) (2) (3) (4) 1. 46 To issue notice to return defaulter. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 2. 47 To levy late fee as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 3. 50 To exercise power and authority as referred to in this section. 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....
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....stered persons liable to pay tax. Joint Commissioner, Deputy Commissioner, State Tax Officer. 14. 64 To make summary assessment in certain special cases. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 15. 65 To exercise power and authority in relation to audit as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 16. 66 To refer to special audit as stated in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner 17. 67(1) To issue authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods....
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...., Deputy Commissioner, State Tax Officer. 26. 67(8) To make disposal of perishable or hazardous goods to be notified by the Government. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 27. 67(9) To prepare inventory of seized goods, as specified in section 67(8). Joint Commissioner, Deputy Commissioner, State Tax Officer, Assistant State Tax Officer. 28. 67(11) To seize accounts, registers or documents produced before a proper officer in connection with any proceedings. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 29. 67(12) To exercise power as referred to in section 67(12). Joint Commissioner, Deputy Commissio....
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....bsp; not been paid to Government Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 37. 78 To initiate recovery proceedings against non payment of tax payable under the Act. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 38. 79 Functions to be performed in relation to recovery of any amount recoverable from any person. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner. 39. 81 To give permission to charge or transfer of any property made for adequate consideration and in good faith. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 40. 83 To make provisional assessme....
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....Commissioner, State Tax Officer. 48. 94 To exercise power and authority in relation to liability in cases referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 49. 107 To exercise power as an appellate authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 50. 108 To exercise power as a revisional authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 51. 115 To exercise power as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. ....
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....ers. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 59. 140 To exercise power and authority in relation to transitional arrangements for input tax credit Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 60. 141 Transitional provision relating to job work. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 61. 142 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 62. 150 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, ....