Powers of assessment and matters incidental thereto.
(1) A Joint Commissioner, a Deputy Commissioner, an Assistant Commissioner and a Commercial Taxes Officer shall have power to exercise powers of an assessing authority and registering authority in their respective jurisdictions.
(2) A Deputy Commissioner, an Assistant Commissioner or a Commercial Taxes Officer empowered to exercise powers under sections 45 and 48 and every officer, except an officer below the rank of a Commercial Taxes Officer, posted at a check-post or a barrier established under section 49, shall be deemed to be assessing authority in the circle in which office of such officer is situated.
(3) Subject to the provisions of rule 6, Joint Commissioner (Assessment) posted in a corporate circle, Deputy Commissioner, Assistant Commissioner or a Commercial Taxes Officer posted in a circle, shall be the assessing authority in respect of the dealers carrying on business within the limits of his jurisdiction and where Joint Commissioner (Assessment) posted in a corporate circle, Deputy Commissioner, Assistant Commissioner or a Commercial Taxes Officer shall have concurrent jurisdiction over all dealers but the Commissioner may specify the dealers or class of dealers or cases or class of cases in respect of which each such officer shall exercise the powers of an assessing authority.
(4) Registering authority posted or nominated by Commissioner in a circle shall have concurrent jurisdiction with all other assessing authorities of such circle.
(5) Officers under column (1) shall be empowered to exercise all or any of the powers under sections 45 and 48 in the jurisdiction mentioned against each of them in column (2) of the table below: -
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Officers' designation
(1)
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Jurisdiction
(2)
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Commissioner and Special commissioner
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Whole of the State
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Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officers posted in the office of the Commissioner
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Whole of the State
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Joint Commissioner (Enforcement), Deputy Commissioner (Enforcement), Deputy Commissioner (check-post) all Deputy Commissioners, Assistant Commissioners, and Commercial Tax Officers posted in Special Investigation Branch, Mobile Squad or at a check-post or a Barrier
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Whole of the State
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Joint Commissioner (Executive)
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Region
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Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer posted in a circle
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Circle
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All other Officers except Chairman and Members of the
Settlement Commission, President and Members of the
Tribunal, Additional Commissioner (Appeals), Joint
Commissioner (Appeals) and officers of the Settlement
Commission and the Tribunal |
As the State
Government may,
specify by notification in
the Gazette.
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Provided that the prior permission of the next higher authority shall be necessary before any powers under the said sections are exercised by any of the aforesaid authorities beyond the limits of his jurisdiction:
Provided further that officers, posted in the office of the Commissioner, shall exercise powers with the prior permission of the Commissioner.
(6) Officers empowered under sub-rule (5) to exercise powers under sections 45 and 48 shall have concurrent jurisdiction with assessing authorities posted in the circle or the circles in their jurisdiction.
(7) For the purposes of these rules, a Deputy Commissioner or an Assistant Commissioner empowered or authorized under sub-section 11 of section 33 shall be deemed to be an assessing authority in the circle in which his office is situated.
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