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State of Chattisgarh - Section
Section 55 in Chhattisgarh Value Added Tax Rules, 2006
55. Delegation of Commissioner's powers.
- The Commissioner may subject to restrictions and conditions specified in column (4) 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 (4), to the officer not below the rank specified in column (4) thereof-| S. No. | Section/Rule | Description of Power | Designation of Officer and conditions ofdelegation |
| (1) | (2) | (3) | (4) |
| 1 | 5 | To determine liability to pay tax | Assistant Commercial Tax Officer |
| 2 | 16 and 18 | (i) To grant Registration Certificate under Sections 16 and18 | Assistant Commercial Tax Officer |
| (ii) To impose penalty under sub-section (6) of Section 16,and | Assistant Commercial Tax Officer | ||
| (iii) To amend or cancel a Registration Certificate | Assistant Commercial Tax Officer | ||
| 3 | 19 | (i) To require any dealer to furnish returns | Assistant Commercial Tax Officer |
| (ii) To exempt a dealer from furnishing returns or to permita dealer to furnish returns for different period | Deputy Commissioner | ||
| (iii) To exempt a registered dealer having more than oneplace of business from submitting separate returns in respect ofeach place of business | Deputy Commissioner | ||
| (iv) To impose penalty | Assistant Commercial Tax Officer | ||
| 4 | 21, 22 25 and 36 | (i) To make an assessment or re-assessment of tax for anyperiod in respect of turnover and/or to impose penalty or tolevy interest or to grant further time to pay such tax, interestand/or penalty or to allow the payment of tax, interest orpenalty in instalment, to set aside an ex-parte order and toexercise all other powers under Sections 21, 22, 25 and 36. | (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. three crores, and | |||
| (iii) Assistant Commissioner in respect of every dealer | |||
| 5 | 26 | To require a registered dealer to pay tax in advance ofassessment on failure to furnish returns | Assistant Commercial Tax Officer |
| 6 | 27 | To impose penalty | Assistant Commercial Tax Officer |
| 7 | 37 | 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 37, publication ofnotice thereof and refund of such amount to the person from whomit was so collected. | Assistant Commercial Tax Officer |
| 8 | 39 | (i) To sanction refund of excess tax or penalty, interest,input tax rebate, or any other amount | Commercial Tax Officer |
| (ii) To sanction payment of interest on delayed refunds | |||
| 9 | 41 | To require a registered dealer to keep accounts in aparticular form and manner | Deputy Commissioner |
| 10 | 42 | 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 as per the provisions of Section 42 (1). | Assistant Commercial Tax Officer |
| 11 | 44 | To transfer any proceeding or any class of proceedings underany provision of the Act | Deputy Commissioner |
| 12 | 46 | Power to call for information in certain cases | Assistant Commercial Tax Officer |
| 13 | 49 | Power of revision | Deputy Commissioner |
| 14 | 54 | To impose penalty | Assistant Commercial Tax Officer |
| 15 | 56 | To rectify mistake under sub-section (1) of Section 56 | Assistant Commercial Tax Officer |
| 16 | 57 | (i) Powers under sub-sections (3) to (5) | Inspector of Commercial Tax |
| (ii) Powers under sub-section (6) | Assistant Commissioner | ||
| [16-A [Inserted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e.f. 1-4-2006).] | 64-A | To compound offences to determine and to accept compositionmoney | Commercial Tax Officer] |
| 17 | Rule 82 | To impose penalty in respect of contravention of any rule | Assistant Commercial Tax Officer |
| [18 [Inserted by Notification No. F-10/27/2007/CT/V (27), dated 24-4-2007.] | 57-A | Survey | Assistant Commercial Tax Officer for such period as directedby Commissioner, Commercial Tax.] |