THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER II : Delegation of Commissioner`s power

Body 3. Restrictions and Conditions subject to which power to be delegated by Commissioner :-

(1) The Commissioner shall not delegate to any officer appointed to assist him any power, other than those enumerated below in respect of the sections mentioned in column (2), nor shall he delegate any power specified in column (3), to any officer below the rank specified in the corresponding entry in column (4) of the Table below :

Sl. No.	Section	Description of power	Designation of officer
(1)	(2)	(3)	(4)
1.	2(7)	To require the owner or lessee or occupier of a warehouse to satisfy that the goods stored at his warehouse are for his personal use or consumption.	Sales Tax Officer
2.	8	To require the Bureau under sub-section (5) of section 8 of the Act to transfer any accounts, registers or documents including those in the form of electronic records seized by it.	Senior Joint Commissioner
3.	10	To fix the date of commencement of the liability of a dealer to pay tax and to exercise all other powers under the section.	Sales Tax Officer
4.	11	To exercise all powers under the section.	Sales Tax Officer
5.	12	To exercise all powers under the section.	Sales Tax Officer
6.	14 & 18	To fix the date of commencement of the liability of a dealer to pay tax and to exercise all other powers under section 14 and section 18.	Sales Tax Officer
7.	15 & 16A	To exercise all powers under the section.	Sales Tax Officer
8.	16	To exercise all powers under the section.	Sales Tax Officer
9.	22	To exercise all powers under the section.	Sales Tax Officer
9A	22A	To exercise all powers under the section excluding the power to grant instalment for payment of tax along with interest.	Sales Tax Officer
9A	22A	To grant instalment for payment of tax along with interest.	Senior Joint Commissioner
9B	22B	To exercise all powers under the section excluding the power to grant instalment for payment of tax along with interest.	Sales Tax Officer
9B	22B	To grant instalment for payment of tax along with interest	Senior Joint Commissioner
10.	23	To impose penalty under sub-section (4) on a dealer for failure to get himself registered after being liable to pay tax and enforce payment of such penalty.	Sales Tax Officer
11.	24	To exercise all powers under the section.	Sales Tax Officer
12.	25	To enroll a transporter, carrier or transporting agent, to grant him a certificate of enrollment and to impose penalty for failure to apply for enrollment and enforce payment of such penalty.	Sales Tax Officer
13.	26	To demand a reasonable amount of security from a dealer, casual dealer or any other person including a transporter, carrier or transporting agent.	Joint Commissioner
14.	27,27A,27B,27Cand 27D.	To exercise all powers under section 27, section 27A, section 27B, section 27C and section 27D.	Sales Tax Officer
15.	27E	To impose penalty on a dealer for failure to furnish information under section 27A,or section 27B, or section 27C or section 27D and enforce payment of such penalty.	Sales Tax Officer
16.	28	To amend the certificate of enrollment of a transporter, carrier or transporting agent.	Sales Tax Officer
17.	28A	To cancel the certificate of enrollment of a transporter, carrier or transporting agent.	Sales Tax Officer
18.	29	To cancel the certificate of registration of a dealer.	Sales Tax Officer
19.	30	To cancel the certificate of registration under specified circumstances and to exercise all powers under the section.	Deputy Commissioner
20.	30C	To exercise all powers under the section.	Sales Tax Officer
21.	30D	To exercise all powers under the section.	Joint Commissioner
22.	30E &30F	To exercise all powers under the section.	Sales Tax Officer
23.	32	To require any dealer, not liable to pay tax under the Act, to furnish return under sub-section (1) ;	Joint Commissioner
		To extend time for payment of unpaid amount of net tax or interest payable as per return;	Joint Commissioner
		To exercise all other powers under the section.	Sales Tax Officer
24.	33	To exercise all powers under the section.	Sales Tax Officer
24A	34B	To exercise all powers under the section	Sales Tax Officer
25.	36	To determine the interest payable by the Commissioner and to pay such interest to a dealer.	Joint Commissioner
26.	39	To exercise all powers under the section.	Sales Tax Officer
27.	40	To exercise all powers under the section.	Sales Tax Officer
27A	40A	To exercise all powers under the section	Sales Tax Officer
28.	41	To exercise all powers under the section.	Sales Tax Officer
29.	42	To exercise all powers under the section.	Sales Tax Officer
30.	43	To select dealers for audit under sub-section (1).	Special Commissioner
30.	43	To exercise all powers under the section except sub-section (1).	Sales Tax Officer
30A	43A	To exercise all powers under the section excluding the power of selection of dealers for special audit	Sales Tax Officer
31.	44A	To exercise all powers under the section.	Sales Tax Officer
32.	45, 46 47 & 48	To make provisional assessment or assessment of tax, to impose penalty or to fix a date of payment and to exercise all other powers	Sales Tax Officer
32A	47A	To exercise all powers under the section	Sales Tax Officer
32B	47AA	To exercise all powers under the section	Sales Tax Officer
33.	50 51	To determine the interest payable by a dealer, to fix date for payment or to rectify the amount of such interest and to exercise all other powers.	Sales Tax Officer
33A	53A	To determine the late fee, as referred to in sub- section (2) of section 32, payable by a dealer, to fix a date for payment of such late fee and to exercise all other powers under the section.	Sales Tax Officer
34.	55	To send or forward a certificate to the Tax Recovery Officer and to inform about any subsequent modification, enhancement or reduction in the amount of net tax, or any other tax, interest or penalty	Sales Tax Officer
35.	56	To forward a certificate to the Tax Recovery Officer under sub-section (1)	Sales Tax Officer
36.	57	To exercise all powers under the section.	Sales Tax Officer
37.	60	To direct a person to deposit money and to exercise all the powers under the section.	Sales Tax Officer
38.	60A	To exercise all powers under the section.	Sales Tax Officer
39.	61 & 62	To refund tax, penalty or interest and exercise all other powers.	Sales Tax Officer
40.	63	To exercise all powers under the section.	Sales Tax Officer
41.	64.	To exempt dealer from furnishing tax invoices.	Senior Joint Commissioner
42.	65	To impose penalty for contravention of the provisions of section 64 or to exempt a dealer from payment of penalty or impose lesser amount of penalty.	Sales Tax Officer
43.		Omitted.
44.	66	To exercise all powers under the section.	Assistant Sales Tax Officer
44A.	66A	To exercise all powers under the section.	Sales Tax Officer
45.	70	To furnish such information as may be required and to inspect accounts of a transporter, carrier or transporting agents;	Assistant Sales Tax Officer
46.	71	To enter into the place of business and search and seize accounts of transporter, etc.	Assistant Sales Tax Officer
47.	72	To stop delivery of goods and seize goods after enquiry.	Sales Tax Officer
47A.	74	To exercise all powers under the section.	Assistant Sales Tax Officer.
47B.	75	To exercise all powers under the section.	Sales Tax Officer.
48.	77	To exercise all powers under the section.	Sales Tax Officer
49.	78	To exercise all powers under the section.	Sales Tax Officer
50.	79	To exercise all powers under the section.	Sales Tax Officer
51.	80	To require production of declaration under sub-section (1); To countersign declaration produced by the transporter under sub-section (2) and sub-section (3); To endorse declaration produced by the transporter under sub-section (4); To intercept and search goods vehicle, to require to produce declaration and other documents under sub-section (5). To impose penalty under sub-section (6) to extend the date of payment of such penalty under sub-section (7), to detain goods under sub-section (8), to allow the vehicle to resume its journey under sub-section (9), to seize goods under sub-section (10) and sell such goods in open auction under sub-section (12) and to pay balance amount to owner of such goods under sub-section (13) and to exercise all other powers under the section.	Assistant Sales Tax Officer Assistant Sales Tax Officer Assistant Sales Tax Officer Assistant Sales Tax Officer Sales Tax Officer
52.	81	To require a transporter to stop a goods vehicle and to produce way bill and documents referred to in sub-section (1) and to countersign such way bill or documents. To exercise all other powers under the section.	Assistant Sales Tax Officer Sales Tax Officer
53.	84.	To grant permission to appellate authority to extend the time for disposal of appeal. To exercise all other powers under the section.	Additional Commissioner. Deputy Commissioner
54.	85	To revise suo motu an assessment made or an order passed by a Sales Tax Officer or an Assistant Sales Tax Officer;	Deputy Commissioner
		To revise suo motu an assessment made or an order passed by a Deputy Commissioner;	Joint Commissioner
		To revise suo motu an assessment made or an order passed by a Joint Commissioner;	Senior Joint Commissioner
		To revise suo motu an assessment made or an order passed by a Joint Commissioner;	Additional Commissioner
55.	86	To revise, on application, an assessment made or an order passed by a Sales Tax Officer or an Assistant Sales Tax Officer;	Deputy Commissioner.
		To revise, on application, an assessment made or an order passed by Deputy Commissioner;	Joint Commissioner.
		To revise, on application, an assessment made or an order passed an Senior Joint Commissioner.	Senior Joint Commissioner.
		To revise, on application, an assessment made or an order passed an Senior Joint Commissioner.	Additional Commissioner.
		To revise, on application, an assessment made or an order passed an Additional Commissioner.	Special Commissioner
56.	87	To file a memorandum or application before the Appellate and Revisional Board.	Deputy Commissioner
57.	95	To compound offence and to determine and accept composition money.	Senior Joint Commissioner
58.	96	To exercise all powers under the section.	Sales Tax Officer
59.	99	To issue clearance certificate	Sales Tax Officer
60.	116	To exercise all powers under the section	Sales Tax Officer
61.	117	To exercise all powers under the section.	Sales Tax Officer
62.	118 & 118A	To exercise all powers under the section.	Sales Tax Officer

(2) For the purpose of these rules, a Patrolman shall be sub-ordinate to an Assistant Sales Tax Officer, an Assistant Sales Tax Officer shall be sub-ordinate to a Sales Tax Officer, a Sales Tax Officer shall be subordinate to a Deputy Commissioner, a Deputy Commissioner shall be sub-ordinate to a Joint Commissioner, a Joint Commissioner shall be sub-ordinate to a Senior Joint Commissioner, a Senior Joint Commissioner shall be sub-ordinate to an Additional Commissioner and an Additional Commissioner shall be subordinte to the Special Commissioner.

(3) Notwithstanding the provisions of sub-rule (2), the persons appointed by the designation mentioned in that sub-rule shall be sub-ordinate to the Commissioner.