In exercise of the powers conferred by section 167 read with sub-section (1) of Section 5 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, hereby direct that the officers posted in the State Directorate of Revenue Intelligence, Rajasthan, Jaipur (hereinafter referred to as SDRI) as specified in entries in column 4 of the Schedule below, shall exercise the functions to be performed under this Act as mentioned in the entries in column 2 and as described in the corresponding entries at column 3 of the said Schedule, namely:-
SCHEDULE
1
2
3
4
5
63
6
7
8
9
10
11
12
13
14
15
16
17
18
19
73
20
74
21
22
23
78
24
25
81
26
123
27
28
127
29
30
31
32
33
153
Above functions shall be performed subject to the conditions as mentioned below, namely:-
(i) that these powers except as mentioned in serial number in 6, 8, 9, 18 and 25 of the Schedule above, shall be exercised by the officers, only after written permission of the Director General of SDR1;
(ii) that the officers empowered may exercise powers conferred upon them under this notification in whole of the State;
(iii) that where a case has already been made out by any officer posted in the Commercial Taxes Department and the proceedings have been initiated against such taxable person under section 61 and/or 64 and/or 73 and/or 74 of the said Act, the Officers posted in SDRI shall not be empowered to initiate any action against such taxable person on the same issue.
This shall come into force with immediate effect.
(Alok Gupta)
Commissioner of State Tax
Rajasthan, Jaipur