TMI BlogDelegation of powers by the CommissionerX X X X Extracts X X X X X X X X Extracts X X X X ..... ed shall be performed only within their respective jurisdiction. Sl.No. Section Description of Power Designation of Proper Officer (1) (2) (3) (4) 1. 46 Notice to return defaulters. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 2. 47 Liability to pay late fee referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 3. 50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, Deputy Commissioner, State Tax Officer. 10. 60 Provisional assessment. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 11. 61 Scrutiny of returns. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 12. 62 Assessment of non-filers of returns Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 13. 63 Best judgement assessment of unregistered persons liable to pay tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... door of any premises or to break open any almirah etc. to get access to the concealed goods or documents Joint Commissioner, Deputy Commissioner, State Tax Officer. 21. 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. Joint Commissioner, Deputy Commissioner, State Tax Officer. 22. 67(6) Release of seized goods on provisional basis. Joint Commissioner, Deputy Commissioner, State Tax Officer. 23. 67(7) To extend the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , State Tax Officer. 30. 71 To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 31. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly avail or utilized for any reason other than fraud or any willful misstatement or suppression of tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 32. 74 Determination of tax not paid or short pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Continuation and validation of certain recovery proceedings referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 39. 88 Liability in case of company in liquidation Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 40. 90 Liability of partners of firms to pay tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 41. 107 To exercise the power as an appellate authority under this section. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, State Tax Officer. 48. 127 To issue an order levying penalty under this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 49. 129(3) To issue notice and pass an order in relation to tax and penalty of seized goods. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 50. 129(6) To initiate proceeding under section 130 for failure to pay tax or penalty arising out from seizure of goods. To reduce the period of compliance in case of perishable goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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