TMI BlogDelegation of powers by the CommissionerX X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, Deputy Commissioner, State Tax Officer. 2. 47 To levy late fee as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 3. 50 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 4. 54(5) To make refund of excess tax or input tax credit other than refund on a provisional basis. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 5. 54(6) To make refund on account of export of goods or services or both made by registered persons on a provisional basis. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 6. 54(7) To issue order of refund Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the operator of warehouse or godown or any other place. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 18. 67(2) (a) To issue authorisation for search, seizure etc. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner (b) Officer authorized for search and seizure of books or documents Joint Commissioner, Deputy Commissioner, State Tax Officer, Assistant State Tax Officer. (c) Officer authorized for search and seizure of goods Joint Commissioner, Deputy Commissioner, State Tax Officer 21. 67(3) To return document not relied upon for issue of notice referred to in this section. Joint Commissioner, Deputy Commissioner, State Tax Officer. 22. 67(4) To exercise power to seal or break open the door of any premises or to break open any almirah etc. to get access to the concealed goods or documents. Joint Commissioner, Deputy Commissioner, St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit, scrutiny, etc. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 33. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 34. 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 35. 75 General provisions relating to determination of tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 36. 76 Functions to be performed where tax collected has not been paid to Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power and authority in relation to liability of Court of Wards, etc. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 47. 93 To exercise power and authority in relation to special provisions regarding liability to pay tax, interest or penalty in certain cases. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 48. 94 To exercise power and authority in relation to liability in cases referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 49. 107 To exercise power as an appellate authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 50. 108 To exercise power as a revisional authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in relation to transitional arrangements for input tax credit Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 60. 141 Transitional provision relating to job work. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 61. 142 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 62. 150 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 63. 151(2) To exercise power to collect statistics and information or returns. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer. 64. 154 To exercise power to take samples as referred to in this section. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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