In exercise of powers conferred by Section 5 of the Odisha Value Added Tax Act, 2004( Odisha Act 4 of 2005), I Sri, Manoj Ahuja, I.A.S., Commissioner of Sales Tax Odisha, direct that the powers and duties of the Commissioner under the Odisha Value Added Tax Act, 2004 and the Odisha Value Added Tax Rules, 2005, as specified in the schedule below are here by delegated to and shall be exercised and discharged by the Deputy Commissioner of Sales Tax appointed under sub-section (2) of Section 3 of the Odisha Value Added Tax Act, 2004( Odisha Act 4 of 2005) in the State of Odisha within their respective jurisdictions with effect from 25 February, 2009:
SCHEDULE
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2
• Require casual dealer to furnish return
• Make assessment in case of incomplete and incorrect return
• Make provisional and final assessment of the tax due
3
• receive TDS certificate from the deducting authority and forward the same along with the payment received to another assessing authority under whose jurisdiction the dealer is registered.
• adjust the amount of tax deposited by the deducting authority towards the tax liability of the contractor.
• grant no deduction or part deduction certificate, as the case may be or cancel such certificate.
• refuse issuance of no deduction or part deduction certificate, as the case may be.
• Impose penalty.
4
• declare the arrangement to be null and void as regards the application and purpose of this Act.
• increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement.
• To counteract any tax advantage obtained by the dealer from or under the arrangement.
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Commissioner of sales Tax,
Odisha, Cuttack