|
Sl. No.
(1)
|
Section
(2)
|
Description of power
(3)
|
Designation of officer
(4)
|
|
1.
|
2 (7)
|
To require the owner or lessee or
occupier of a warehouse to satisfy
that the goods stored at his warehouse are for his personal use or consumption.
|
Sales Tax Officer
|
|
2.
|
8
|
To require the Bureau under sub-section (5) of section 8 of the Act to transfer any accounts, registers or documents including those in the form of electronic records seized by it.
|
Deputy Commissioner
|
|
3.
|
10
|
To fix the date of commencement of the liability of a dealer to pay tax and to exercise all other powers under the section.
|
Sales Tax Officer
|
|
4.
|
11
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
5.
|
12
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
6.
|
14 & 18
|
To fix the date of commencement of
the liability of a dealer to pay tax an to exercise all other powers under
section 14 and section 18.
|
Sales Tax Officer
|
|
7.
|
15 & 16A
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
8.
|
16
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
9.
|
22
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
10.
|
23
|
To impose penalty under sub-section (4) Sales Tax Officer
on a dealer for failure to get himself
registered after being liable to pay tax and enforce payment of such penalty.
|
Sales Tax Officer
|
|
11.
|
24
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
12.
|
25
|
To enrol a transporter, carrier or
transporting agent, to grant him a
certificate of enrolment and to impose penalty for failure to apply for enrolment
and enforce payment of such penalty.
|
Sales Tax Officer
|
|
13.
|
26
|
To demand a reasonable amount of
security from a dealer, casual dealer or any other person including a transporter,
carrier or transporting agent.
|
Assistant Commissioner
|
|
14.
|
27, 27A, 27B, 27C, & 27D
|
To exercise all powers under section 27,
section 27A, section 27B, section 27C
and section 27D.
|
Sales Tax Officer
|
|
15.
|
27E
|
To impose penalty on a dealer for failure
to furnish information under section 27A,
or section 27B, or section 27C, or section
27D and enforce payment of such penalty.
|
Sales Tax Officer
|
|
16.
|
28
|
To amend the certificate of enrolment of
a transporter, carrier or transporting agent.
|
Sales Tax Officer
|
|
17.
|
28A
|
To cancel the certificate of enrolment of
a transporter, carrier or transporting agent.
|
Sales Tax Officer
|
|
18.
|
29
|
To cancel the certificate of registration of a dealer.
|
Sales Tax Officer
|
|
19.
|
30
|
To apply for cancellation of certificate
of registration under specified
circumstances and to exercise all
powers under the section.
|
Assistant Commissioner
|
|
20.
|
30C
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
21.
|
30D
|
To exercise all powers under the section.
|
Deputy Commissioner
|
|
22.
|
30E & 30F
|
To exercise all powers under the sections.
|
Sales Tax Officer
|
|
23.
|
32
|
To require any dealer, not liable to pay tax
under the Act, to furnish return under
sub-section (1);
|
Assistant Commissioner
|
|
24.
|
33
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
25.
|
36
|
To determine the interest payable by the
Commissioner and to pay such interest
to a dealer.
|
Assistant Commissioner
|
|
26.
|
39
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
27.
|
40
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
28.
|
41
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
29.
|
42
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
30.
|
43
|
To select dealers for audit under
sub-section (1).
To exercise all other powers under
the section.
|
Special Commissioner
Sales Tax Officer
|
|
31.
|
44A
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
32.
|
45, 46, 47 & 48
|
To make provisional assessment or assessment of tax, to impose penalty or
to fix a date of payment and to exercise
all other powers.
|
Sales Tax Officer
|
|
33.
|
50 & 51
|
To determine the interest payable by a
dealer, to fix date for payment or to
rectify the amount of such interest and
to exercise all other powers.
|
Sales Tax Officer
|
|
34.
|
55
|
To send or forward a certificate to the
Tax Recovery Officer and to inform
about any subsequent modification,
enhancement or reduction in the amount
of net tax, or any other tax, interest
or penalty.
|
Sales Tax Officer
|
|
35.
|
56
|
To forward a certificate to the
Recovery Officer under sub-section (1).
|
Sales Tax Officer
|
|
36.
|
57
|
To exercise all powers under the section
|
Sales Tax Officer
|
|
37.
|
60
|
To direct a person to deposit money and
to exercise all the powers under the section.
|
Sales Tax Officer
|
|
38.
|
60A
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
39.
|
61 & 62
|
To refund tax, penalty or interest and
exercise all other powers.
|
Sales Tax Officer
|
|
40.
|
63
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
41.
|
64
|
To exempt dealer from furnishing tax invoices.
|
Deputy commissioner
|
|
42.
|
65
|
To impose penalty for contravention of the provisions of section 64 or to exempt
a dealer from payment of penalty or impose
lesser amount of penalty.
|
Sales Tax Officer
|
|
43.
|
65A
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
44.
|
66
|
To exercise all powers under the section.
|
Assistant Sales Tax
Officer
|
|
45.
|
70
|
To furnish such information as may be required and to inspect accounts of a Officer
transporter, carrier or transporting agents.
|
Assistant Sales Tax
Officer
|
|
46.
|
71
|
To enter into the place of business and search and seize accounts of transporter, Officer
etc.
|
Assistant Sales Tax
|
|
47.
|
72
|
To stop delivery of goods and seize
goods after enquiry.
|
Sales Tax Officer
|
|
48.
|
77
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
49.
|
78
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
50.
|
79
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
51.
|
80
|
To require production of declaration
under sub-section (1);
To countersign declaration produced by
the transporter under sub-section (2) and
sub-section (3);
To endorse declaration produced by
the transporter under sub-section (4);
To intercept and search goods vehicle,
to require to produce declaration and
other documents under sub-section (5);
To impose penalty under sub-section (6)
to extend the date of payment of such
penalty under sub-section (7), to detain goods under sub-section (8), to allow the vehicle to resume its journey under sub-section (9), to seize goods under sub-section (10) and sell such goods in open auction under sub-section (12)and to pay balance amount to owner of such goods under sub-section (13) and to exercise all other powers under the section.
|
Assistant Sales Tax
Officer
Assistant Sales Tax
Officer
Assistant Sales Tax
Officer
Assistant Sales Tax Officer
Sales Tax Officer
|
|
52.
|
81
|
To require a transporter to stop a goods
vehicle and to produce way bill and Officer
documents referred to in sub-section (1)
and to countersign such way bill or
documents;
To exercise all other powers under the section.
|
Assistant Sales Tax Officer
Sales Tax Officer
|
|
53.
|
84
|
To grant permission to appellate
authority to extend the time for disposal
of appeal;
To exercise all other powers under
the section.
|
Additional Commissioner
Assistant Commissioner
|
|
54.
|
85
|
To revise suo motu an assessment made
or an order passed by a Sales Tax Officer
or an Assistant Sales Tax Officer;
To revise suo motu an assessment made Deputy Commissioner
or an order passed by an Assistant Commissioner;
To revise suo motu an assessment made
or an order passed by a Deputy Commissioner.
|
Commissioner Assistant
Deputy Commissioner
Additional Commissioner
|
|
55.
|
86
|
To revise, on application, an assessment
made or an order passed by a Sales Tax
Officer or Assistant Sales Tax Officer;
To revise, on application, an assessment
made or an order passed by an
Deputy Commissioner;
|
Assistant Commissioner
Additional Commissioner
|
|
56.
|
87
|
To file a memorandum or application
before the Appellate and Revisional
Board.
|
Assistant Commissioner
|
|
57.
|
95
|
To compound offences and to determine
and accept composition money.
|
Deputy Commissioner
|
|
58.
|
96
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
59.
|
99
|
To issue clearance certificate
|
Sales Tax Officer
|
|
60.
|
116
|
To exercise all powers under the section
|
Sales Tax Officer
|
|
61.
|
117
|
To exercise all powers under the section.
|
Sales Tax Officer
|
|
62.
|
118
|
To exercise all powers under the section.
|
Sales Tax Officer
|
