(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 :
To extend time for payment of unpaid amount of net tax or interest payable as per return.
To exercise all other powers under the section.
Assistant Commissioner
Sales Tax Officer
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
To revise suo motu an assessment made or an order passed by an Assistant Commissioner;
To revise suo motu an assessment made or an order passed by a Deputy Commissioner
Deputy Commissioner
Additional Commissioner
To revise, on application, an assessment made or an order passed by an Assistant Commissioner;
To revise, on application, an assessment made or an order passed by a Deputy Commissioner.
To revise, on application an assessment made or an order passed by an Additional Commissioner.
Special Commissioner
(2) For the purposes 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 sub-ordinate to an Assistant Commissioner, an Assistant commissioner shall be sub-ordinate to a Deputy Commissioner, a Deputy Commissioner shall be sub-ordinate to an Additional Commissioner and an Additional Commissioner shall be sub-ordinate 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.