TaxTMI 
TaxTMI 
Delegation of power to proper officer.
X X X X Extracts X X X X
X X X X Extracts X X X X
....6 47(1) 47(2) 50 51(7) SCHEDULE Functions Assigned (3) To determine the amount of tax payable on the goods or services or both that were not accounted for. To issue notice to a registered person who fails to furnish a return under section 39, 44 or 45. To levy late fee in case of a register person who fails to furnish a details of outward or inward supplies required under section 37 or 38 or return under section 39 or 45. To levy late fee in case of a registered person who fails to furnish the return required under section 44. To levy interest on delayed payment of tax. To determine the amount default in case of tax deduction Designation of Proper Officer (4) Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Joint Commissione....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... execute a bond and to furnish surety or security to allow him to pay tax on provisional basis. To pass final assessment order to finalise a provisional assessment. Scrutiny of returns. supplier whose turnover does not exceed Rs. 1 Cr. Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr. Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr. Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 5....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... are 27 67(7) and proviso 28 67(8) 29 67(9) 30 67(11) 31 68(3) Commissioner of State Tax Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Joint Commissioner of State Tax Deputy Commissioner of State Tax seized to make copies thereof or Assistant Commissioner of State Tax to take extracts there from which may prejudicially affect the investigation. Return of seized goods when no notice is served. To extend the date of issuing notice in relation to seized goods after six months of seizure. Disposal of perishable or hazardous goods to be notified by Government. To prepare inventory of seized perishable or hazardous goods. To seize accounts, registers or documents produced before a proper officer. To intercept any conveyance to inspect documents, devices and goods. State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Joint Commissioner of State Tax Deputy Commissioner of State Tax Deputy Commissioner of State Tax Assistant Comm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....icer Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Any officers of and above the rank of State Tax Officer of State Tax prior permission of the Additional Commissioner. Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Inspector of State Tax Taxation Assistant Deputy Commissioner of State Tax Assistant Commissioner of State Tax 43 43 83 44 45 88(2) 46 107 47 15 107(2) 48 108 49 50 112 112(3) 51 113(3) 52 123 53 53 124 54 125 55 55 adequate consideration and in good faith. Provisional attachment to protect revenue in certain cases. To notify the liquidator in case of company in liquidation. Appeals to appellate authority has Commissioner to call for and examine the record of any proceeding in which an adjudicating authority passed order direct any officer subordinate to him to apply to appellate authority. To call for and examine the record of any proceedings. Appeals to Appellate Tribunal ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... period of 30 days for recording of Offence. Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Joint Commissioner of State Tax Deputy Commissioner of State Tax Deputy Commissioner of State Tax *Assistant Commissioner of State Tax State Tax Officer Commissioner of State Tax Commissioner of State Tax Deputy Commissioner of State Tax registration on provisional basis Assistant Commissioner of State Tax State Tax Officer Commissioner of State Tax. of invoice or any other tax payment in the books of account. 64 141(1) Extension of the period for return of the goods after job work. Commissioner of State Tax. 65 65 141(2) Commissioner of State Tax. 66 67 68 69 69 Extension of the period for return of the semi finished goods. 142(1) Identifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day. 142(12) Extension of....