TaxTMI 
TaxTMI 
Regarding notification of jurisdiction wise proper officer
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....4.2022, F.17(131-Pt .- II)ACCT/GST/2017/7746 dated 13.04.2022, F.17(189)ACCT/GST/2022/7826 dated 31.05.2022, F.17(150)ACCT/GST/2018/7892 dated 04.07.2022, F.17(131-Pt .- III)ACCT/GST/2022/8196 dated 06.01.2023, F.17(131-Pt .- III)ACCT/GST/2022/8207 dated 18.01.2023, F.17(150)ACCT/GST/2018/8236 dated 31.01.2023 and F.17(228)ACCT/GST/2023/Rajkaj Ref. number 12112615 dated 29.11.2024 I, Prakash Rajpurohit, Chief Commissioner of State Tax, Rajasthan, hereby assign the functions to be performed under this Act by a proper officer or authorized officer under different sections/rules of the said Act/Rules as mentioned in the entries in column 2 and 3 of the Schedule-I given below and described in the corresponding entries at column 4 of the said Schedule, to the Proper/authorized Officer specified in the corresponding entries in column 5 thereof, subject to the conditions mentioned in column number 7 and that the functions assigned so shall be performed only within their territorial jurisdiction, unless otherwise specified in column number 6 of the said Schedule and subject to pecuniary limits as specified in Schedule-II or column 6 of Schedule-I of this order :- SCHEDULE-I S.No. Sec....
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....delayed refunds Joint/ Deputy/ Assistant Commissioner of State Signature valid 1. Territorial Jurisdiction of the concerned Zone/Circle/Ward; or Digitally signed by Prakash Rajpurohit Designation . Comn Issioner Date: 2025.03.03 5:51:35 IST Reason: Approved S.No. Section/ Rule Number Functions Assigned Designation of Proper/Authorized Officer Jurisdiction Conditions, if any 1. 2 3. 4. 5. 6. 7. 91(2), (3) 92, 94 and 96B 2. Whole area of the State of Rajasthan Subject to the prior permission of Chief Commissioner of State Tax 10. Section Rule 60(1), (2) and (3) 98 Provisional assessment, furnishing of surety or security and passing the final order. Joint/ Deputy/ Assistant Commissioner of State Tax 11. Section 60(3) Proviso To extend the time period for provisional assessment upto six months Additional Commissioner of State Tax 12. Section Rule 61(1) and (3) 99 Scrutiny of returns Joint/ Deputy/ Assistant Commissioner of State Tax Territorial Jurisdiction of the concerned Circle/Ward Whole area of the State of Rajasthan Subject to the prior permission of Chief Commissioner of State Tax 14. Section Rule 62 100(1) Assessment of non-filers of returns Joint/ Deputy/....
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....ed by Prakash Rajpurohit Designation \ Commissioner Date: 2025.03.03 5:51:35 IST Reason: Approved S.No. Section/ Rule Number Functions Assigned Designation of Proper/Authorized Officer Jurisdiction Conditions, if any 1. 2 3. 4. 5. 6. 7. 26. Section 67(2) Proper officer for the purpose of authorizing any other officer/officers to search, and seize the goods, documents or books or things and confiscation thereof. Additional Commissioner of State Tax 27. Section 67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts therefrom, which may prejudicially affect the investigation. Additional Commissioner of State Tax 28. Section 67(7) To extend the period of issuance of notice and period of seizure in relation to seized goods for further six months. Additional Commissioner of State Tax 29. Section 67(8) Goods of perishable or Joint/ DDeputy/ Assistant hazardous nature to be Signature valid 'ominisstoner o' State disposed off. Digitally signed byNral ash Rajpurohit Designation \ Commissioner 1. Territorial Jurisdiction of the concerned Zone/ Circle/Ward: or 2. Whole area of the State of S.No. Section/ Rule Number Fu....
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.... State Tax 32. Section Rule 73 88D(3), 142 Determination of tax, pertaining to the period upto Financial Year 2023-24. not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful mis-statement or suppression of facts. Digitally Additional /Joint/ Deputy/ Assistant Commissioner of State Tax Signature valid signed by Prakash Rajpurohit Designation \ Commissioner 1. Territorial Jurisdiction of the concerned Zone/Circle/ Ward; or 2. Whole area of the State of Rajasthan subject to the prior permission of Chief Commissioner of State Tax 1. Cases which result in detection of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised more than Rs. Five Crore shall be transferred to the concerned Additional Commissioner of State Tax. 2. The cases investigated by the officers posted in Enforcement wings shall be transferred to the Proper Officers or Additional Commissioners (Adm.) of the respective S.No. Section/ Rule Number Functions Assigned Designation of Proper/Authorized Officer Jurisdiction Conditions, if any 1. 2 3. 4. 5. 6. 7. jurisdiction after th....
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....ned Designation of Proper/Authorized Officer Jurisdiction Conditions, if any 1. 2 3. 4. 5. 6. 7. 2. The cases investigated by the Enforcement officers shall be transferred to the Proper Officers or Additional Commissioners (Adm.) of the respective jurisdiction after the prior permission of the concerned Additional Commissioner Enforcement, as the case may be, for follow up actions of issuance of show cause notices. adjudication orders and any further proceeding thereof. Signature valid Digitally signed by Prak ash Rajpurohit Designation \ Commissioner Date: 2025.03.03 5:51:35 IST Reason: Approved 13 S.No. Section/ Rule Number Functions Assigned Designation of Proper/Authorized Officer Jurisdiction Conditions, if any 1. 2 3. 4. 5. 6. 7. 35. Section 75(2), (5), (6) and (8) General provisions relating to determination of tax. Additional /Joint/ Deputy/ Assistant Commissioner of State Tax posted in :- 1. BIU Jaipur 2. Business Audit Wings- I/II/III/IV/V/VI. Rajasthan Whole area of the State of Rajasthan Subject to the prior permission of Chief Commissioner of State Tax. Additional /Joint/ Deputy/ Assistant Commissioner of State Tax posted in regular Zones Territ....
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....oods as per special procedure Additional /Joint/ Deputy/ Assistant Commissioner of State Tax 44. Section Rule 123 142 To direct any person who fails to furnish information under section 150 to pay a penalty. Joint/ Deputy/ Assistant Signature valid Digitally signed by Prakash Tax 45. Section 125 To impose General penal Rajpuntatic 1/Jr Deputy/ Designation . Comnn .ssionerof Date: 2025.03.03 5.51.35 IST Reason: Approved S.No. Section/ Rule Number Functions Assigned Designation of Proper/Authorized Officer Jurisdiction Conditions, if any 1. 2 3. 4. 5. 6. 7 .. Rule 142 State Tax 46. Section 126(5) To consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person. Additional /Joint/ Deputy/ Assistant Commissioner of State Tax 47. Section Rule 127 142 Power to impose penalty in certain cases. Additional /Joint/ Deputy/ Assistant Commissioner of State Tax 48. Section 129(1) Power to detain, seize and release of goods and/or conveyance in transit Joint/ Deputy/ Assistant Commissioner of State Tax 49. Section Rule 129(3) 142 and 144A To issue notice and pass an order in relation t....