TMI Blog“Proper Officer” for various functions referred to in the ActX X X X Extracts X X X X X X X X Extracts X X X X ..... SUBJECT PROPER OFFICERS IN THEIR JURISDICTION 1 6, 6(1), 6(2)(a) 6(2)(b) Authorization of officers of central tax as proper officers in certain circumstances Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner, Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 2 10(5) Composition levy Deputy Commissioner (Flying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having jurisdiction. 9 54(5), 54(6), 54(7) 54(10) Refund of tax Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner ( Flying Squad), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit) and State Tax Officer (Flying Squad) having jurisdiction. 10 56 (Explanation) Interest on delayed refund Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment of unregistered person Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer and State Tax Officer (Flying Squad) 15 64(1) Summary Assessment in certain special cases Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ), Assistant Commissioner, Assistant Commissioner (LTPU), State Tax Officer and State Tax Officer (Flying Squad) having jurisdiction. 16 65(1), 65(6), 65(7) Audit by tax authorities Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU), Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (EIU), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit),State Tax Officer(EIU), State Tax Officer (Flying Squad) having jurisdiction. 21 71(1), 71(2) 71(2)(i) Access to business premises Officers authorized by the proper officer as per Section 67 22 73(1)73(2), 73(3) 73(5), 73(6), 73(7) 73(9), 73(10) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 25 76(2), 76(3), 76(6) 76(8) Tax collected but not paid to government Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 26 78 (Proviso) Initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty for failure to furnish information return Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 30 126 (5) General disciplines related to penalty Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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