CHAPTER II

Delegation of commissioner’s power

3. Restrictions and condition subject to which power to be delegated by the commissioner

(1) Subject to the provision of the act, the commissioner may delegate to any person not below the rank specified in entry in column (4) of the table below, any power specified in column (3), in respect of sections mentioned in column (2), of the said table:-

Sl. no

section

Description of power

Designation of officer

(1)

(2)

(3)

(4)

1.

 

To demand security from a registered dealer

Deputy commissioner

2.

10

To demand security from a unregistered dealer or an importer other than dealer

Sales tax officer

3.

11

To exercise all power under the section

Sales tax officer

4.

12

To exercise all power under the section

Assistant Sales tax officer

2. For the purposes of these rules, a patrolman shall be subordinate to an assistant sales tax officer, an assistant sales tax officer shall be subordinate to an sales tax officer, sales tax officer shall be subordinate to Deputy commissioner, Deputy commissioner shall be subordinate to joint commissioner, joint commissioner shall be subordinate to senior joint commissioner, senior joint commissioner shall be subordinate to additional  commissioner, additional  commissioner shall be subordinate to special  commissioner.

3. Notwithstanding the provisions of sub rule (2), the person appointed by the designation mention in that sub rule shall be subordinate to commissioner.

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