9911796707
TMI BlogDelegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... do hereby delegate powers under different sections of the said Act specified in column (2) and described in column (3) to the officers specified in column (4) of the Table below, subject to the condition that the powers so delegated shall be performed only within their respective jurisdictions. Sl. No. Section Description of Power Designation of Proper Officer (1) (2) (3) (4) 1. 46 To issue notice to return defaulter. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 2. 47 To levy late fee as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 3. 50 To exercise power and authority as referred to in this sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment of non-filers of returns Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 13. 63 To make assessment of unregistered persons liable to pay tax. Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 14. 64 To make summary assessment in certain special cases. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 15. 65 To exercise power and authority in relation to audit as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 16. 67(1) To issue authorization for inspection at any place of business of the taxable person or the persons engaged in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 22. 67(7) To extend the date of issue of notice in relation to seized goods after six months of seizure. Additional Commissioner, Senior Joint Commissioner, 23. 67(8) To make disposal of perishable or hazardous goods to be notified by the Government. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 24. 67(9) To prepare inventory of seized goods, as specified in section 67(8). Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, State Tax Officer. 25. 67(11) To seize accounts, registers or documents produced before a proper officer in connection with any proceedings. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons to be performed where tax collected has not been paid to Government Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 34. 78 To initiate recovery proceedings against non payment of tax payable under the Act. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 35. 79 Functions to be performed in relation to recovery of any amount recoverable from any person. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner. Assistant Commissioner. 36. 81 To give permission to charge or transfer of any property made for adequate consideration and in good faith. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 45. 94 To exercise power and authority in relation to liability in cases referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 46. 107 To exercise power as an appellate authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner. 47. 108 To exercise power as a revisional authority under this section. Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 48. 115 To exercise power as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 57. 139 To exercise power and authority to issue or grant certificate of registration and cancellation thereof. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 58. 140 To exercise power and authority in relation to transitional arrangements for input tax credit Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 59. 141 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 60. 142 To exercise power and authority as referred to in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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