|
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
|