Sales Tax Authorities and Their Function
Sales Tax Authorities and Their Function
Sales Tax Authorities and Their Function
(2) Likewise, the State Government may appoint a Special Commissioner and
such number of Additional Commissioners of Sales Tax, and such number of, -
(a) Joint Commissioners,
(b) Senior Deputy Commissioners,
(c) Deputy Commissioners,
(d) Assistant Commissioners,
(e) Sales Tax Officers, and
(f) other officers and persons, and give them such designations, as the
Government deems necessary.
(3) The Commissioner shall have jurisdiction over the whole of the State. All
other officers shall have jurisdiction over the whole of the State or over such
local areas as the Commissioner may, by notification in the Official
Gazette,specify.
(4) The Commissioner shall have and exercise all the powers and perform all
the duties, conferred or imposed on the Commissioner by or under this Act, a
Special Commissioner of Sales Tax and the Additional Commissioner or
Additional Commissioners of Sales Tax, if any be appointed, shall, save as
otherwise directed by the Commissioner by notification in the Official
Gazette, have and exercise, within his or their jurisdiction, all the powers and
perform all the duties, conferred or imposed on the Commissioner, by or under
this Act.
(9) All officers and persons appointed under sub-section (2) shall be subordinate
to the Commissioner; and the subordination of officers other than the
Commissioner, and of persons, amongst themselves shall be such as may be
prescribed.
(10) The Commissioner may, from time to time, issue such instructions and
directions as he may deem fit to the authorities and officers subordinate to him
for carrying out the purposes of this Act, and such authorities and officers shall
observe and follow such instructions and directions of the Commissioner:
Provided that, no such instructions or directions shall be issued, -
(i) so as to require any authority to pass a particular order or to dispose of a
particular case in a particular manner; or
(ii) so as to interfere with the discretion of the appellate authorities in any
particular case:
Provided further that, if the Commissioner is of the opinion that it is necessary
in the public interest so to do, he may cause such instructions and directions to
be published and circulated for general information.
Constitution of Circles, Ranges and Large Tax-payers Units. –
(1)The Government may, by notification, constitute areas into circles
over which an Assistant Sales Tax Officer or a Sales Tax Officer, as
the Commissioner may specify by notification, shall exercise
jurisdiction:
Provided that one or more Assessment Units may be established under a
circle.
(1) The Commissioner shall not delegate to any officer, appointed under
sub-section (2) of section 3, to assist him, the powers under sub-section (1) of
section 84 and sub-section (1) of section 86.
(2) The Commissioner shall not delegate to any officer, appointed under sub-
section (2) of section 3, to assist him, the powers under sub-section (1) of
section 79, without the prior approval of the Government.
(3) The Commissioner shall not authorize any officer below the rank of a
Sales Tax Officer, to exercise power under sub-section (3) of section 73, sub-
section (3) and sub-section (11) of section 74 and sub-section (2) of section 75.