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State of Madhya Pradesh - Section
Section 91 in The M.P. Vanijyik Kar Niyam, 1995
91. Delegation of Commissioner's power.
- The Commissioner may subject to the restrictions and conditions specified in column (4) of the table below delegate [the power 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) of the table to the officers not below the rank specified in column (4) thereof] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 for the words 'the power conferred and the duty imposed upon him under the Section/Rule specified in column (1) of the table below and described in column (2), to any officer specified in clauses (c) to (g) of sub-section (1) of Section 3 appointed to assist him, being an officer not below the rank of an officer specified in column (3) of the said table' (w.e.f. 9-2-99).];| 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 Commercial Tax Officer with theprevious approval of Commercial Tax Officer. | |
| 2. | 9(3) | To impose penalty. | Assistant Commercial Tax Officer. | |
| 3. | Section 18 & Rules[5 & 6] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 for the words '4 and 5' (w.e.f. 9-2-99).] | To grant a licence, to leavy licence fee and tocancel a licence | Commercial Tax Officer. | |
| 4. | 19 | To permit a registered dealer carrying on thebusiness of supply of goods in the course execution of a workscontract to pay in lieu of tax a lumpsum by way of composition. | Commercial Tax Officer. | |
| 5. | 21 | To determine and assess tax and / or imposepenalty. | Assistant Commercial Tax Officer. | |
| 6. | 22, 23 and 24 | (i) To grant provisional and permanentregistration certificate under Sections 22 and 23 | Commercial Tax Officer or Assistant CommercialTax Officer authorised in writing by the Commissioner. | |
| (ii) to grant provisional registrationcertificate under Section 24 and to extend the period of suchcertificate. | Commercial Tax Officer or Assistant CommercialTax Officer authorised in writing by the Commissioner. | |||
| (iii) to impose penalty under sub-section (6)of Section 22, and | Commercial Tax Officer or Assistant CommercialTax Officer authorised in writing by the Commissioner. | |||
| (iv) to amend or cancel a registrationcertificate | Commercial Tax Officer or Assistant CommercialTax Officer authorised in writing by the Commissioner. | |||
| 7. | 25 | to grant or amend or cancel a recognitioncertificate or to reject an application for grant of recognitioncertificate | [Commercial Tax Officer or Assistant CommercialTax Officer authorised for the purpose by the Commissioner] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 (w.e.f. 9-2-99).] | |
| 8. | 26 | (a) to require any dealer to furnish returns. | Assistant Commercial Tax Officer with previousapproval of Commercial Tax Officer. | |
| (b) to exempt a dealer from furnishing returnsor to permit a dealer to furnish returns for different periods. | Deputy Commissioner | |||
| (c) to exempt a registered dealer having morethan one place of business from submitting separate returns inrespect of each place of business under sub-rule 3 of Rule 19 | Deputy Commissioner | |||
| (d) [ To impose penalty] [Inserted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 (w.e.f. 9-2-99)] | Assistant Commercial Tax Officer | |||
| 9. | 27, 28, 29 and 32 | To make an assessment or reassessment of tax orto impose penalty or to grant further time to pay such tax,and/or penalty or to allow the payment of tax/or penalty ininstalment and to exercise all other powers under Sections 27,28, 29 and 32. | ||
| (a) in respect of any dealer, | Assistant Commissioner | |||
| (b) in respect of a dealer whose gross turnoverof the year preceding the period of assessment does not exceedrupees two crores or who has no turnover liable to assessmentfor the period preceding the period of assessment. | Commercial Tax Officer subject to the conditionthat if at any stage during assessment proceeding in respect ofany dealer the Commercial Tax Officer finds that the turnover ofsuch dealer during the year of assessment has already exceededor is likely to exceed rupees two crores, he shall not completethe assessment proceeding but shall submit the proceeding to theAssistant Commissioner having jurisdiction over the dealer. | |||
| (c) in respect of a dealer whose gross turnoverof the year preceding the period of the assessment does notexceed rupees fifty lacs or who has no turnover liable toassessment for the period preceding the period of assessment | Assistant Commercial Tax Officer subject to theconditions that if at any stage during any assessmentproceedings in respect of any dealer the Assistant CommercialTax Officer finds that the turnover of such dealer during theyear of assessment has already exceeded or is likely to exceedrupees fifty lacs he shall not complete the assessmentproceedings but shall submit the proceedings to the CommercialTax Officer having jurisdiction over the dealer. | |||
| (d) in respect of a dealer who is notregistered under the Act but who is deemed to be registereddealer under sub-section (4) of Section 10 and who is liable topay only purchase tax. | (a) Assistant Commissioner in respect of anysuch dealer.(b) Commercial Tax Officer if the totalpurchases of the taxable goods do not exceed rupees tenlacs.(c) Assistant Commercial Tax Officer, if the totalpurchases of taxable goods do not exceed rupees two lacs. | |||
| 10. | 33 | To require a registered dealer to pay tax inadvance of assessment on failure to furnish returns. | Assistant Commercial Tax Officer. | |
| [10-A.] [Inserted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 (w.e.f. 9-2-99).] | 35 | To impose penalty | Assistant Commercial Tax Officer. | |
| 11. | 39 and 40 | To sanction refund of excess tax or penalty, tosanction payment of interest on delayed refunds, to withholdrefunds. | Commercial Tax Officer. | |
| 12. | 42 | To require a registered dealer to keepaccounts in a particular form and manner. | Commercial Tax Officer. | |
| 13. | 43 | To impose penalty for not maintainingcounterfoil or duplicate of bill or cash memo, or for notissuing such bill or Cash memo or for not preserving it for aperiod of not less than five years from the date of issue ortill the completion of assessment, whichever, is earlier. | Assistant Commercial Tax Officer. | |
| 14. | 44 | To receive a declaration from- | ||
| (i) a registered dealer dealing exclusively ingoods declared tax free under Section 15 or wholly exemptedunder Section 17, or | Commercial Tax Officer. | |||
| (ii) a registered dealer with an annualturnover not exceeding rupees forty lacs dealing exclusively intax paid goods and/or goods declared tax free under Section 15or wholly exempted under Section 17 and to receive an intimationabout dealing in taxable goods from any registered dealeraforesaid or make an order annulling the declaration or toimpose penalty. | Commercial Tax Officer. | |||
| 15. | 45 | (i) Powers under sub-sections (3) to (5). | Commercial Tax Inspector. | |
| (ii) Power under sub-section (6). | Assistant Commissioner. | |||
| 16. | [47] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 for the figure (46) (w.e.f. 9-2-99).] | To transfer any proceeding or any class ofproceedings under any provisions of the Act. | Deputy Commissioner. | |
| 17. | 56 | Power to call for information in certain cases. | Assistant Commercial Tax Officer. | |
| 18. | 57 | To require banks and clearing and forwardingagents to furnish information and to impose penalty. | Assistant Commercial Tax Officer. | |
| 19. | 58 | (i) [ To inspect the register maintained by aclearing and forwarding agent. [Substituted by Notification No. A-5-2-96-ST-V(8) dated 9-2-99 (w.e.f. 9-2-39).] | Commercial Tax Inspector. | |
| (ii) To impose penalty. | Commercial Tax Officer.] | |||
| 20. | 62 | Power of revision. | Deputy Commissioner. | |
| 21. | 69 | To impose penalty. | Assistant Commercial Tax Officer. | |
| 22. | 71 | To rectify a mistake apparent from the record. | Assistant Commercial Tax Officer. | |
| 23. | 73 | To pass an order including an order offorfeiture of any amount collected by any dealer or person incontravention of the provisions of sub-section (1) of Section73, publication of notice thereof and refund of such amount tothe person from whom it was so collected. | [Assistant Commercial Tax Officer] [Substituted by Notification No. A-5-2-96-ST-V(8) dated 9-2-99 for the words 'Commercial Tax Officer' (w.e.f. 9-2-99).] | |
| 24. | 75 | To compound offences, to determine and toaccept composition money. | Commercial Tax Officer | |
| 25. | Rule 93 | To impose penalty in respect of contraventionof any Rule. | Assistant Commercial Tax Officer. |