In exercise of the powers conferred by sub-section (6) of section 10 of the Maharashtra Value Added Tax Act, 2002, (Mah. IX of 2005), and in supersession of the notification No. JTC(HQ)1/VAT/2005/158, dt. 17th November 2005, the Commissioner of Sales Tax, Maharashtra State, is hereby pleased to delegate to the Officers specified in column (1) of the schedule appended hereto, the powers and duties of the Commissioner under sections of the Maharashtra Value Added Tax Act, 2002, and under notification issued under sections of the Maharashtra Value Added Tax Act, 2002, respectively specified against them in column (2) of the said Schedule.
SCHEDULE
1) Section 14,
2) Section 16 excluding sub-section (7) thereof,
3) Section 19,
4) Sub-section (1) of section 20,
5) Sub-sections (3) and (5) of section 22,
6) Section 23 excluding sub-section (9) thereof,
7) Section 24,
8) Section 25,
9) Section 29,
10) Sub-sections (4), (6) and (8) of section 32,
11) Section 33,
12) Section 36,
13) Section 45,
14) Section 49,
15) Section 50,
16) Section 51,
17) Sub-section (2) of section 61,
18) Sub-section (1) and (2) of section 63,
19) Sub-section (1) and (2) of section 64,
20) Sub-section (1) of section 74,
21) Sub-section (3) of section 76,
22) Sub-section (1) of section 78,
In so far as it relates to the composition of offences under the following provisions:-
clause (a) of sub-section (1) of section 74,
clause (b) of sub-section (3) of section 74,
clause (c) of sub-section (3) of section 74,
clause (d) of sub-section (3) of section 74,
clause (e) of sub-section (3) of section 74,
clause (f) of sub-section (3) of section 74,
clause (g) of sub-section (3) of section 74,
clause (h) of sub-section (3) of section 74,
clause (k) of sub-section (3) of section 74,
clause (l) of sub-section (3) of section 74,
clause (n) of sub-section (3) of section 74,
clause (o) of sub-section (3) of section 74,
clause (r) of sub-section (3) of section 74,
clause (t) of sub-section (3) of section 74,
Sub-section (4) of section 74;
In so far as the power to compound any offence which has been aided or abetted;
23) Sub-sections (3) and (4) of section 91,
24) Section 93.
The powers and duties delegated under this order shall be exercised subject to such condition and restrictions as the Commissioner may impose from time to time
B. C. KHATUA
Commissioner of Sales Tax,
Maharashtra State, Mumbai.