The West Bengal Sales Tax - Notifications
-

Body Memo No. 31 (225)- CT/PRO Order Dated 16th January, 2009

In exercise of the power conferred upon me by section 3(4) of the West Bengal Sales Tax Act, 1994 (West Bengal Act XLIX of 1994) read with rule 3(1) of the West Bengal Sales Tax Rules, 1995 and in supersession of all previous orders on the subject, I do hereby delegate the 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 in column (3) to the officers specified in the corresponding entries in column (4) thereof, being persons appointed under sub-section (1) of section 3 of the said Act, subject to the condition that the powers hereby delegated shall be exercised only within respective jurisdiction unless specific jurisdiction is mentioned their-against.

TABLE

Serial No.	Section	Description of power	Designation of Officer
1	2	3	4
1	2(40)	To grant permission to alter election	Senior Joint Commissioner Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer
	2(43)	To grant permission to a dealer to change his year.	Ditto
2	7	To require the Bureau of Investigation under the Proviso to sub-section (4) of section 7 of the Act to transfer any accounts, registers or documents seized by it.	Senior Joint Commissioner, Commercial Taxes.
3	9	To fix the date of commencement of the liability to pay tax by a dealer	Senior Joint Commissioner, Commercial taxes, Joint Commissioner, Commercial Taxes/Deputy Commissioner, Commercial Taxes / Commercial Tax Officer
4	11	To determine, collect and recover the amount of tax payable and to exercise all other powers.	Ditto
5	14	To determine, collect and recover the amount of tax payable and to exercise all other powers.	Ditto
6	15	To fix the date of commencement of the liability to pay tax by a dealer, who is engaged in the execution of works contract, under section 15.	Ditto
7	26 & 27	To register a dealer and to grant him a certificate of registration, amend or cancel his certificate of registration	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial taxes / Commercial Tax Officer.
		To issue a fresh certificate of registration,	Ditto
8	28	To demand from a 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.	Additional Commissioner, Commercial Taxes / Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes.
		To demand from any person who imports into West Bengal any consignment of goods a reasonable security under sub-section (3).	Ditto
		To demand security under sub-section (4) from any dealer for proper use and safe custody of forms referred to in sub-section (3) of section 68.	Ditto
		To forfeit the whole or part of the security or additional security under sub-section (5)	Ditto
		To refund any amount of security or part thereof under sub-section (7).	Ditto
9	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.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer.
10	30	To require any dealer other than a registered dealer, to furnish returns under sub-section (3) of section 30.	Additional Commissioner, Commercial Taxes / Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes.
		To require any dealer to produce any documents, registers, statements or documents or to furnish information under sub-section (7)	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer.
11	34	To determine the interest payable by the Commissioner and to pay interest to the dealer.	Additional Commissioner, Commercial Taxes / Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes.
12	37	To refund to a buyer tax or excess tax under sub-section (3)	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer.
		To impose penalty on a dealer under sub-section (4) and enforce payment and recovery of such penalty.	Ditto
13	38	To adjust the amount deposited under sub-section (4) in respect of liability of payment against execution of works contract.	Ditto
		To impose penalty under sub-section (5)	Ditto
		To refund or adjust any amount under sub-section (6)	Ditto
14	45,46 & 47	To make an assessment of tax or penalty or to fix a date of payment and to exercise all other powers.	Ditto
15	49 & 50	To determine the interest payable by a dealer, to fix a date for payment or to rectify the amount of such interest.	Ditto
16	52 & 53	To send or forward a certificate to the tax Recovery Officer.	Ditto
17	54	To withdraw a cancel a certificate referred to in Section 52 or correct any mistake in such certificate.	Ditto
18	57	To direct a person to deposit money and to exercise all powers therefore.	Ditto
19	60	To refund tax, penalty or interest paid in excess.	Ditto
20	61	To reimburse tax levied under the Act in respect of inter-State sales of declared goods.	Ditto
20A	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.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer / 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.	. . Ditto . . Ditto
		To enter and search any place of transporting business referred to in sub-section (3) of section 62A.	Ditto
		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.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer..
21	64	To impose penalty for contravention of the provisions of section 63 or to exempt a dealer from payment of penalty.	Ditto
22	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 explain them.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer / Assistant Commercial Tax Officer.
		To inspect under sub-section (2)- (a) all accounts, registers and documents of a dealer including those relating to stock, purchases, sales and deliveries of goods by any dealer. (b) All goods kept in any place of business of a dealer.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer / Assistant Commercial Tax Officer. Ditto
23	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 seized.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer.
23A	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.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes.
24	72	To require production of declaration under sub-section (2)	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer/ Assistant Commercial tax Officer.
		To countersign declaration produced by the transporter under sub-section (3) and sub-section (9).	Ditto
		To endorse any declaration produced by the transporter under sub-section (4)	Ditto
		To intercept and seize goods 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 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).	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer.
26	73	To require a transporter to stop a goods vehicle, to produce the way bill and documents referred to in sub-section (1) and countersign way bill.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer/Assistant Commercial Tax Officer.
26	76	To impose penalty upon a dealer for concealment of sales or any particulars thereof, or for submission of incorrect statement of turnover of purchases or sales or incorrect particulars of sales or purchases in the return with the intent to reduce the amount of tax payable by him.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes / Commercial Tax Officer..
27	80	To revise suo motu an assessment made or an order passed by a Commercial Tax Officer or Assistant Commercial Tax Officer.	Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes
		To revise suo motu an assessment made or an order passed by a Deputy Commissioner.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes.
		To revise suo motu an assessment made or an order passed by the Joint Commissioner.	Senior Joint Commissioner, Commercial Taxes.
		To revise suo motu an assessment made or an order passed by a Senior Joint Commission, Commercial Taxes.	Additional Commissioner, Commercial Taxes.
28	81	To revise, on application, an assessment made or an order passed by a Commercial Tax Officer or Assistant Commercial Tax Officer.	Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes.
		To revise, on application, an assessment made or an order passed by a Deputy Commissioner, Commercial Taxes.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes.
		To revise, on application, an assessment made or an order passed by a Joint Commissioner, Commercial Taxes.	Senior Joint Commissioner, Commercial Taxes
		To revise, on application, an assessment made or an order passed by a Senior Joint Commissioner, Commercial Taxes.	Additional Commissioner, Commercial Taxes.
		To revise, on application, an assessment made or an order passed by an Additional Commissioner, Commercial Taxes.	Special Commissioner, Commercial Taxes.
29	82	To file a memorandum before the Appellate and Revisional Board under sub-section (3)	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes / Deputy Commissioner, Commercial Taxes.
30	90	To compound offence and to determine and accept composition money.	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes.
31	94	To issue clearance certificate	Senior Joint Commissioner, Commercial Taxes / Joint Commissioner, Commercial Taxes/ Deputy Commissioner, Commercial Taxes / Commercial Tax Officer.
32	99	To accept application for amendment of certificate of registration under sub-section (8) of section 26 for transfer of ownership of business.	Ditto

This order will take effect from 16.01.2009

Sd/-

H. K. Dwivedi

Commissioner,

Commercial Taxes,

West Bengal