Delegation of powers by the Commissioner

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....pective 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 refund on a provisional basis. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 5. ....

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....issioner, 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 or the owner or the operator of warehouse or godown or any other place. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 18. 67(2) (a) To issue authorisation for search, seizure etc. Additional Commi....

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....ction 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 Commissioner, State Tax Officer Assistant State Tax Officer. 30. 68(3) To intercept any conveyance to inspect documents, devices and goods. Joint Commissioner, Deputy Commissioner, State Tax Officer, Assistant State Tax Officer. 31. 70 To exercise power to summon persons. Senior Joint Commissioner, Joint Commissioner, Deputy Co....

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.... 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 assessment to protect revenue in certain cases. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 41. 84 Continuation and validation of certain recovery proceedings referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 42. 88 To exercise power and authority in relation to liability in case of company in liquidation. Senior Joint Commi....

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....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. 52. 122 To exercise power as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 53. 123 To exercise power as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 54. 124 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 55. 125 To exercise power and authority as referred to in this se....