3. Restrictions and Conditions subject to which power to be delegated by
(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.
THE TABLE
Sl. No
Section
Description of power
Designation of officer
(1)
(2)
(3)
(4)
1
2(40)
To grant permission to alter election
Commercial Tax Officer
2(43)
To grant permission to a dealer to change his year
-do-
2
7
To require the Bureau under the proviso to sub-section (4) of section 7 of the Act to transfer any accounts, registers or documents seized by it.
3
9
To fix the date of commencement of the liability to pay tax by a dealer
4
11
To determine, collect and recover the amount of tax payable and to exercise all other powers
5
14
6
15
8
26 & 27
To register a dealer and to grant him a certificate of registration, amend or cancel his certificate of registration
To issue a fresh certificate of registration
28
To demand from any registered dealer or from a person who has applied for registration under the Act reasonable amount of security or additional security for securing proper and timely payment of tax or any other sum payable by him under the Act under sub-section (1) of section 28.
Assistant Commissioner
To demand from any person who imports into West Bengal any consignment of goods specified in Part A of Schedule IV or notified goods, a reasonable security under sub-section (3)
To demand security under sub-section (4) from any dealer for proper use and safe custody of form referred to in sub-section (3) of section 68
To forfeit the whole or any part of the security or additional security under sub-section (5)
To refund any amount of security or part thereof under sub-section (7)
10
29
To impose penalty on a dealer for failure to get himself registered after being liable to pay tax and enforce payment and recovery of such penalty
10A
To enrol a transporter, carrier, or transporting agent, to grant him a certificate of enrolment, and to amend or cancel such certificate of enrolment
To issue a fresh certificate of enrolment
30
To require any dealer, other than a registered dealer, to furnish returns under sub-section (3) of section 30
To require a dealer to produce any documents, registers, statements or documents or to furnish information under sub-section (7)
11A
30A
To compound tax payable under the Act and to determine and accept composition money
Deputy Commissioner
12
34
To determine the interest payable by the Commissioner and to pay such interest to the dealer
13
37
To refund to a buyer tax or excess tax under sub-section (3)
To impose penalty on a dealer under sub section (4) and enforce payment and recovery of such penalty
38
To adjust the amount deposited under sub-section (4) in respect of liability of payment against execution of works contract
To impose penalty under sub-section (5)
To refund or adjust any amount under sub-section (6)
45, 46 & 47
To make an assessment of tax or penalty or to fix a date of payment and to exercise all other powers
15A
46A
To reopen under sub-section (2), or sub-section (4), of section 46A the assessment made in accordance with sub-section (1) of that section
To impose and demand penalty under sub-section (5) of section 46A
16
49 & 50
To determine the interest payable by a dealer, to fix date for payment or to rectify the amount of such interest
17
52 & 53
To send or forward a certificate to the Tax Recovery Officer
18
54
To withdraw or cancel a certificate referred to in section 52 or correct any mistake in such certificate
19
57
To direct a person to deposit money and to exercise all the powers therefor
20
60
To refund tax, penalty or interest paid in excess
21
61
To reimburse tax levied under the Act in respect of inter-State sales of declared goods
21A
62A
To require production of the accounts, registers or documents of any transporter, carrier or transporting agent and to require him to furnish any information referred to in sub-section (1) of section 62A and to explain them
Assistant Commercial Tax Officer
To inspect under sub-section (2) of section 62A-
(a) all accounts, registers and documents of a transporter, carrier or transporting agent and goods transported by him including those stored in a godown or warehouse.
(b) all goods kept in any place of his transport business, warehouse or godown
To enter and search any place of transporting business referred to in sub-section (3) of section 62A
- do -
To direct any transporter, carrier or transporting agent to stop transportation of any consignment or to stop delivery of goods transported by him as referred to in clause (a), or clause (b), of sub-section (4) of section 62A
22
64
To impose penalty for contravention of the provisions of section 63 or to exempt a dealer from payment of penalty
23
65
To require production of the accounts, registers or documents of any person and to require him to furnish any information referred to in sub-section (1) and to explain them
To inspect under sub-section (2) -
[a] all accounts, registers and documents of a dealer including those relating to the stock, purchases, sales and deliveries of goods by any dealer
[b] all goods kept in any place of business of a dealer
24
71
To determine the value of seized goods, to impose penalty, to fix a date of payment, to extend a date for payment of such penalty, to release such seized goods, to sell such goods in open auction, to destroy such goods, to pay balance amount to owner of such goods or the person from whom such goods are seized.
24A
71B
To impose penalty upon any person, dealer or casual trader who has transported goods in contravention of section 68 and such goods are not available for seizure
Commercial Tax Officer.
25
72
To require production of declaration under sub-section (2)
To countersign declaration produced by the transporter under sub-section (3) and sub-section (9)
To endorse declaration produced by the transporter under sub-section (4)
To intercept and search goods vehicle 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 seize 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)
26
73
To require a transporter to stop a goods vehicle, to produce the way bill and Officer documents referred to in sub-section (1) and countersign way bill
27
76
To impose penalty
80
To revise suo motu an assessment made or an order passed by a Commercial Tax Officer or an Assistant Commercial Tax Officer
To revise suo motu an assessment made or an order passed by an Assistant Commissioner
81
To revise, on application, an assessment made or an order passed by a Commercial Tax Officer or Assistant Commercial Tax Officer
To revise, on application, an assessment made or an order passed by an Assistant Commissioner
82
To file a memorandum before the Appellate and Revisional Board under sub-section (3)
31
90
To compound offence and to determine and accept composition money
31A
90A
32
94A
To issue clearance certificate
32A
98B
To impose penalty for furnishing incorrect information under section 98A
33
99
To accept application for amendment of certificate of registration under sub-section (8) of section 26 for transfer of ownership of business
(2) For the purposes of these rules, a Patrolman shall be subordinate to an Assistant Commercial Tax Officer, an Assistant Commercial Tax Officer shall be subordinate to a Commercial Tax Officer, a Commercial Tax Officer shall be subordinate to an Assistant Commissioner, an Assistant Commissioner shall be subordinate to a Deputy Commissioner, a Deputy Commissioner shall be subordinate to an Additional Commissioner and an Additional Commissioner shall be subordinate 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 subordinate to the Commissioner.