[Cites 0, Cited by 0]
[Entire Act]
State of Madhya Pradesh - Section
Section 56 in M.P. Vat Rules, 2006
56. Delegation of Commissioner's powers.
- The Commissioner may delegate the powers conferred and the duties imposed upon him under the section or as the case may be, rule framed under the Act as specified in column (2) of the table below and described in corresponding entry in column (3), to the officer not below the rank specified in column (4) thereof ;-| S.No. | Section/Rules | Description of Powers | Designation of Officer and conditions ofdelegation | |
| (1) | (2) | (3) | (4) | |
| 1 | 6 | To determine liability to pay tax | Assistant Tax Officer Commercial | |
| 2 | 17 | (i) | To grant registration certificate under Section 17; | Assistant Tax Officer Commercial |
| (ii) | To impose penalty under sub-section (6) of Section 17; and | Assistant Tax Officer Commercial | ||
| (iii) | To amend or cancel a registration certificate | Assistant Tax Officer Commercial | ||
| (iv) [ [Substituted by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.] | To demand and to forfeit security under sub-section (12) ofSection 17] | Assistant Tax Officer Commercial | ||
| 3 | 18 | (i) | To require any dealer to furnish returns | Assistant Tax Officer Commercial |
| (ii) | To exempt a dealer from furnishing returns or to permit adealer to furnish returns for different period | Deputy Commissioner | ||
| (iii) | To exempt a registered dealer having more than one place ofbusiness from submitting separate returns in respect of eachplace of business | Deputy Commissioner | ||
| (iv) | To impose penalty | Assistant Tax Officer Commercial | ||
| (v) [ [Inserted by Notification No. F-A-3-67-06-1-V (32), dated 13-10-2008.] | To verify correctness of return or returns | Assistant Commercial Tax Officer] | ||
| 4 | 19 | (i) | To select dealers for audit | Deputy Commissioner |
| (ii) | To undertake tax audit | Assistant Commercial Tax Officer | ||
| 5 | 20,[21, 24 and 55-A] [Substituted by Notification No. F-A-3-67-06-1-V (32), dated 13-10-2008.] | (i) | To make an assessment or re-assessment of tax for any periodin respect of turnover and/or to impose penalty or to levyinterest or to grant further time to pay such tax, interest and/or penalty or to allow the payment of tax. interest or penalty ininstalment, and to exercise all other powers under Section 20,[21, 24 and 55-A] [Substituted by Notification No. F-A-3-67-06-1-V (32), dated 13-10-2008.] | (i) Assistant Commercial Tax Officer up to a turnover and/oraggregate of purchase price of Rs. one crore. |
| (ii) Commercial Tax Officer upto a turnover and/or aggregateof purchase price of Rs. five crores, and | ||||
| (iii) Assistant Commissioner in respect of every dealer | ||||
| 6 | 20-A | (i) | To select dealers for re-assessment | Deputy Commissioner |
| (ii) | To make re-assessment | Assistant Commercial Tax Officer | ||
| 7 | 25 | To require a registered dealer to pay tax in advance ofassessment on failure to furnish returns | Assistant Commercial Tax Officer | |
| 8 | 26 | To impose penalty | Assistant Commercial Tax Officer | |
| 9 | 35 | To pass an order including an order of forfeiture of anyamount collected by any dealer or person in contravention of theprovisions of sub-section (1) of Section 35, publication ofnotice thereof and refund of such amount to the person from whomit was so collected. | Assistant Commercial Tax Officer | |
| 10 | 37 | (i) | To sanction refund of excess tax or penalty, interest, inputtax rebate, or any other amount | Commercial Tax Officer |
| (ii) | To sanction payment of interest on delayed refunds | |||
| 11 | 39 | To require a registered dealer to keep accounts in aparticular Form and manner | Deputy Commissioner | |
| 12 | 40 | To impose penalty for not issuing a bill, invoice or cashmemorandum or for not maintaining counterfoil or duplicate ofsuch bill, invoice or cash memorandum or for not preserving thecounterfoils thereof for a period of not less than five yearsfrom the date of issue of the bill, invoice or cash memorandum ortill the completion of assessment whichever is earlier | Assistant Commercial Tax Officer | |
| 13 | 42 | To transfer any proceeding or any class of proceedings underany provision of the Act | Deputy Commissioner | |
| 14 | 44 | Power to call for information in certain cases | Assistant Commercial Tax Officer | |
| 15 | 47 | Power of revision | Deputy Commissioner | |
| 16 | 52 | To impose penally | Assistant Commercial Tax Officer | |
| 17 | 54 | To rectify mistake under sub-section (1) of Section 54 | Assistant Commercial Tax Officer | |
| 18 | 55 | (i) | Powers under sub-sections (3), to (5) | Inspector of Commercial Tax |
| (ii) | Powers under sub-section (6) | Assistant Commissioner | ||
| 19 | 73 | To determine input tax rebate | Assistant Commercial Tax Officer | |
| Rule 84 | To impose penalty in respect of contravention of any rule | Assistant Commercial Tax Officer |