THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body Memo No. 31 (225)- CT/PRO Order Dated 16th January, 2009

In Supersession of the orders issued on 1.4.2005 and communicated under this office Memo No. 6540 (500) CT of even date, issued on 2.11.2006 and communicated under Memo No. 1191 (500) CT/PRO dated 2.11.2006, issued on 2.9.2006 and communicated under Memo No. 805(500) CT/PRO dated 2.9.2008, issued on 11.11.2008 and communicated under Memo No. 1051(225) CT/PRO dated 12.11.2008 and in exercise of the power conferred upon me by sub-section (4) of section 3 of the West Bengal Value Added Tax act, 2003 (W.B. Act XXXVII of 2003) read with sub-rule (1) of rule (3) of the West Bengal Value Added Tax Rules, 2005, I do hereby delegate powers under different sections of the said Act specified in the entries in column (2) of the Table below and described in the corresponding entries at column (3) of the said Table to the Officers specified in the corresponding entries in column (4) thereof, subject to the condition that the powers hereby delegated shall be exercised only within their respective jurisdiction unless specific jurisdiction is mentioned there against.

TABLE

Serial No.	Section	Description of power	Designation of Officer
1	2	3	4
1	2(7)	To require the owner or lessee of occupier of a warehouse to satisfy that the goods stored at his warehouse are for his personal use or consumption.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / 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.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
4	11	To exercise all powers under the section	Ditto
5	12	To exercise all powers under the section	Ditto
6	14 and 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.	Ditto
7	15 and 16A	To exercise all powers under the section	Ditto
8	16	To exercise all powers under the section	Ditto
9	22	To exercise all powers under the section	Ditto
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.	Ditto
11	24	To exercise all powers under the section	Ditto
12	25	To enroll a transporter, carrier of 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.	Joint Commissioner / Deputy Commissioner / 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.	Additional Commissioner / Senior Joint Commissioner / Joint Commissioner.
14	27, 27A, 27B, 27C and 27D	To exercise all powers under section 27, section 27A, section 27B, section 27C and section 27D.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
15	27	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.	Ditto
16	28	To amend the certificate of enrollment of a transporter, carrier or transporting agent.	Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
17	28A	To cancel the certificate of enrollment of a transporter, carrier or transporting agent.	Ditto
18	29	To cancel the certificate of registration of a dealer.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
19	30	To cancel the certificate of registration under specified circumstances on application and to exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
20	30C	To exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
21	30D	To exercise all powers under the section.	Additional Commissioner / Senior Joint Commissioner / Joint Commissioner
22	30E and 30F	To exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
23	32	To require any dealer, not liable to pay tax under the Act, to furnish return under sub-section (1) of section 32.	Additional Commissioner / Senior Joint Commissioner / Joint Commissioner
		To extend time for payment of unpaid amount of net tax or interest payable as per return.	Ditto
		To exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
24	33	To exercise all powers under the section.	Ditto
25	36	To determine the interest payable by the commissioner and to pay such interest to a dealer.	Additional Commissioner / Senior Joint Commissioner / Joint Commissioner
26	39	To exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
27	40	To exercise all powers under the section.	Ditto
28	41	To exercise all powers under the section.	Ditto
29	42	To exercise all powers under the section.	Ditto
30	43	To exercise all powers except selection of dealers for audit under sub-section (1)	Ditto
31	44A	To exercise all powers under the section.	Ditto
32	45,46,47 and 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.	Ditto
33	50 and 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.	Ditto
34	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 this section.	Ditto
35	60	To direct a person to deposit money and to exercise all the powers under the section.	Ditto
36	60A	To exercise all powers under the section.	Ditto
37	61 and 62	To refund tax, penalty or interest and exercise all other powers.	Additional Commissioner / Senior Joint Commissioner / Joint Commissioner/ Deputy Commissioner / Sales Tax Officer.
38	63	To exercise all powers under the section.	Ditto
39	64	To exempt dealer from furnishing tax invoices.	Senior Joint Commissioner.
40	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.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
41	66	To exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer/ Assistant Sales Tax Officer
42	70	To require transporter, carrier or transporting agent to furnish such information as may be required and to inspect accounts of a transporter, carrier or transporting agent.	Ditto
43	71	To enter into the place of business and search and seize accounts of transporter etc.	Ditto
44	72	To stop delivery of goods and seize goods after enquiry.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
45	77	To exercise all powers under the section.	Ditto
46	78	To exercise all powers under the section.	Ditto
47	79	To exercise all powers under the section.	Ditto
48	80	To require production of declaration under sub-section (1).	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer / Assistant Sales Tax Officer.
		To countersign declaration produced by the transporter under sub-section (2) and sub-section (3).	Ditto
		To endorse declaration produced by the transporter under sub-section (4)	Ditto
		To intercept and search goods vehicle, to require to produce declaration and other documents under sub-section (5)	Ditto
		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 under sub-section (9), the vehicle to resume its journey, 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 to such goods under sub-section (13), and to exercise all other powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer
49	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.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer / Assistant Sales Tax Officer.
		To exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer
50	84	To exercise all powers under the section other than the power to grant permission to appellate authority to extend the time for disposal of appeal.	Additional Commissioner / Senior Joint Commissioner / Joint Commissioner/ Deputy Commissioner
51	85	To revise suo motu an assessment made or an order passed by a Sales Tax Officer or an Assistant Sale Tax Officer.	Joint Commissioner / Deputy Commissioner.
		To revise suo motu an assessment made or an order passed by a Deputy Commissioner.	Senior Joint 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.
52	86	To revise, on application, an assessment made or an order passed by a Sales Tax Officer or Assistant Sales Tax Officer.	Joint Commissioner / Deputy Commissioner.
		To revise, on application, an assessment made or an order passed by a Deputy Commissioner.	Senior Joint Commissioner / Joint Commissioner.
		To revise, on application, an assessment made or an order passed by a Joint Commissioner.	Senior Joint Commissioner
		To revise, on application, an assessment made or an order passed by a Senior Joint Commissioner.	Additional Commisioner
		To revise, on application, an assessment made or an order passed by an Additional Commissioner.	Special Commissioner.
53	87	To file a memorandum or application before the Appellate and Revisional Board.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner
54	95	To compound offences and to determine and accept composition money.	Additional Commissioner.
55	96	To exercise all powers under the section.	Senior Joint Commissioner / Joint Commissioner / Deputy Commissioner / Sales Tax Officer.
56	116	To exercise all powers under the section.	Ditto
57	117	To exercise all powers under the section.	Ditto
58	118	To exercise all powers under the section.	Ditto
59	118A	To exercise all powers under the section.	Ditto

This order will take effect from 16.01.2009

Sd/-

H. K. Dwivedi

Commissioner,

Commercial Taxes,

West Bengal