1. In partial modification of this office Notification No. 9654/CT dated 15.05.2009, I , Saswat Mishra, I.A.S., Commissioner of Sales Tax, Odisha, do hereby delegate the power and function of the Commissioner under the Odisha Value Added Tax Act, 2004 and the Odisha Value Added Tax Rules,2005, to the officers appointed under sub-section (2) of section-3 of the Odisha Value Added Tax Act,2004 (Odisha Act 4 of 2005) as specified below. The said officers will exercise the said powers and functions in the State of Odisha within their respective areas of jurisdiction with immediate effect.

SCHEDULE

N.B - Appeal against an order passed by an officer, as mentioned at Column 4 of the Schedule above, shall lie before the Commissioner of Sales Tax u/s 79(7) of the OVAT Act.

2. Where there is no Additional Commissioner of Sales Tax heading a Territorial Range, revision against any order passed by a Joint Commissioner of Sales Tax or a Deputy Commissioner of Sales Tax shall be filed before the Commissioner of Sales Tax, who may take up the matter himself for hearing and disposal or may consider assigning the same for hearing and disposal to any Special Commissioner of Sales Tax or an Additional Commissioner of Sales Tax, as he deems appropriate.

3. Where there is no Joint Commissioner of Sales Tax posted in a Territorial Range, revision against any order passed by an officer below the rank of Deputy Commissioner of Sales Tax shall be heard and disposed of by the Additional Commissioner of Sales Tax heading a Territorial Range.

4. This is issued with prior approval of the Government in Finance Department vide Letter No. 23009/F dated 30.04.2009 as required under sub-Rule 2 of Rule 5 of the OVAT Rules.

Saswat Mishra

Commissioner of Sales Tax

Odisha, Cuttack