1. In exercise of powers conferred by section 15 (A) of the Odisha Entry Tax Act, 1999 (Odisha Act 11 of 1999), I , Saswat Mishra, I.A.S., Commissioner of Sales Tax, Odisha, do hereby delegate the following powers and functions of the Commissioner under the Odisha Entry Tax Act, 1999 and the Odisha Entry Tax Rules, 1999, to the officers appointed under section 15 of the Odisha Entry Tax Act, 1999 (Odisha Act 11 of 1999) as specified in the Schedule given below. The said officers will exercise the said powers and functions in the State of Odisha within their respective areas of jurisdiction with effect from 01.08.2016.
SCHEDULE
b. All matters relating to Registration of dealers, Amendment of registration and Cancellation of registration under Odisha Entry Tax Act.
2. If any order is passed u/s 23, 24 and 25 of the OET Act by any officer of Enforcement Range or any officer of a Vigilance Division, the revisional power against such orders, irrespective of any amount, will lie with the concerned Additional Commissioner of Sales Tax (Appeal) under whose jurisdiction the concerned Enforcement Range / Vigilance Division falls. Any such revision case pending with Zonal Additional Commissioners of Sales Tax are hereby transferred to the concerned Additional Commissioners of Sales Tax (Appeal) with immediate effect under sub-section 3 of section 6 of the OVAT Act read with Rule 34 of the OET Rules.
3. All revision cases relating to the matters as described in Column 5 of the Schedule above, excluding the cases referred to in Para 2, pending with Zonal Additional Commissioners of Sales Tax and Additional Commissioners of Sales Tax (Appeal) are hereby transferred under sub-section 3 of section 6 of the OVAT Act read with Rule 34 of the OET Rules to the Joint Commissioner of Sales Tax of the territorial ranges concerned with immediate effect who shall continue the proceeding under intimation to the petitioner. The Zonal Additional Commissioners of Sales Tax and Additional Commissioners of Sales Tax (Appeal) shall transfer the case records to the appropriate Joint Commissioners of Sales Tax by 31.07.2016 positively.
However, those pending revision cases which are reserved for order by the Zonal Additional Commissioners of Sales Tax / Additional Commissioners of Sales Tax (Appeal), final order shall be passed by the concerned Additional Commissioner of Sales Tax by 31.08.2016 positively so as to close the case at their level.
4. The Additional Commissioners of Sales Tax (Appeal) shall not hereinafter admit any revision case at their level pertaining to the matters mentioned under Column 5 of the Schedule above except revision cases mentioned in Para 2.
Saswat Mishra
Commissioner of Sales Tax
Odisha, Cuttack