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56: Delegation of Commissioner’s powers M.P. VAT RULES

 

CHAPTER IX
 
 
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.
(1)
Section/Rules
(2)
Description of Power
(3)
Designation of Officer and conditions of delegation        (4)
1
6
To determine liability to pay tax
Assistant Commercial Tax Officer
2
17
(i) To grant registration certificate under section 17
Assistant Commercial Tax Officer
(ii) To impose penalty under sub-section (6) of section 17, and
Assistant Commercial Tax Officer
(iii) To amend or cancel a registration certificate
Assistant Commercial Tax Officer
3
18
(i) To require any dealer to furnish returns
Assistant Commercial Tax Officer
(ii) To exempt a dealer from furnishing returns or to permit a dealer to furnish returns for different period
Deputy Commissioner
(iii) To exempt a registered dealer having more than one place of business from submitting separate returns in respect of each place of business
Deputy Commissioner
(iv) To impose penalty
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 and 24
To make an assessment or re-assessment of tax for any period in respect of turnover and/or to impose penalty or to levy interest or to grant further time to pay such tax, interest and/or penalty or to allow the payment of tax, interest or penalty in installment and to exercise all other powers under sections 20, 21 and 24.
(i) Assistant Commercial Tax Officer- up to a turnover and/or aggregate of purchase price of Rs. one crore
(ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. five crores
(iii) Assistant Commissioner upto a turnover and / or aggregate of purchase price of Rs. hundred crores
(iv) Deputy 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 of assessment 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 any amount collected by any dealer or person in contravention of the provisions of sub-section (1)of section 35, publication of notice thereof and refund of such amount to the person from whom it was so collected.
Assistant Commercial Tax Officer
10
37
 (i) To sanction refund of excess tax or penalty, interest , input tax rebate, or any other amount
(ii) To sanction payment    of interest on delayed refunds 
Commercial Tax Officer
11
39
To require a registered dealer to keep accounts in a particular form and manner
Deputy Commissioner
12
40
To impose penalty for not issuing a bill, invoice or cash memorandum or for not    maintaining counterfoil or duplicate of such bill, invoice or cash memorandum or for not   preserving the                                  counterfoils thereof for a period of not less than five years from the date of issue of the bill, invoice or cash memorandum or till the completion of assessment whichever is earlier
Assistant Commercial Tax Officer
13
42
To transfer any proceeding   or any class of proceedings under any 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 penalty
Assistant Commercial Tax Officer
17
54
 To rectify mistake under      sub-section (I) 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
20
Rule 81
To impose penalty in   respect of contravention of any rule
Assistant Commercial Tax Officer

Amit R Gupta

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