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State of Odisha - Section
Section 4 in The Orissa Luxury Tax Rules, 1995
4. Delegation of Powers.
- The Commissioner may by general or special order, delegate to an officer appointed under Sub-section (1) of Section 3 to assist him, the powers described in column (3) of the Table below in respect of the sections mentioned in the corresponding entries in column (2) of the said Table but shall not delegate any such power to any officer below the rank specified in the corresponding entry in column (4) of the said Table.| Serial No. | Section | Description of power | Designation of Officer |
| 1 | 2 | 3 | 4 |
| 1 | 6 | To grant a licence to a stockist; to imposepenalty on him for failure to obtain a licence after beingliable to pay luxury tax, to amend and to cancel a licence todemand from any licenced stockist reasonable security for theproper payment of luxury tax. | Luxury Tax Officer |
| 2 | 8 | To determine the interest payable by astockist. | Luxury Tax Officer |
| 3 | 9 | To make an assessment of Luxury Tax, to imposepenalty, to determine the interest payable by a stockist or torectify the amount of such interest, to fix a date for paymentof tax, penalty or interest and to exercise all other powersunder Section 9. | Luxury Tax Officer |
| 4 | 10 | To refund excess tax, penalty or interest. | Luxury Tax Officer |
| 5 | 11 | To require a licensed stockist to keepprescribed accounts. | Luxury Tax Officer |
| 6 | 12 | To require production and explanation ofaccounts, register or documents and to furnish informationreferred to in Sub-section (1) to inspect all accounts anddocuments and all luxuries kept in stock; to enter and searchany place of business to seize accounts, registers, documentsand to exercise all powers under Section 12. | Luxury Tax Officer or Inspector of Luxury Tax asthe case may be. |
| 7 | 13 | To conduct search and seize luxuries from astockist. | Luxury Tax Officer |
| 8 | 14 | To exercise powers under Section 14. | Luxury Tax Officer or Inspector of Luxury Tax asthe case may be |
| 9 | 15 | To hear and dispose of appeals against anyorder of assessment of luxury tax and penalty. | Assistant Commissioner |
| 10 | 15 | Power to revise an order determining the amountof interest payable under Section 9 and to revise any otherorder passed by a Luxury Tax Officer or an AssistantCommissioner, as the case may be, which is not a subject matterof appeal. | Additional Commissioner |