In exercise of the powers conferred by sub-section (3) of section 5of the Odisha Goods and Services Tax Act, 2017,I, Bishnupada Sethi, IAS, Commissioner of State Tax, do hereby delegate the powers conferred on the Commissioner in Rule 159 of the Odisha Goods and Services Tax Rules, 2017 to the Deputy Commissioner, Investigation Unit, Rourkela of the table below for the purpose of protecting the interest of Government revenue. Exercise of the said power and the power in Section 83 delegated earlier shall be subject to the following conditions and limitations.

1. Before invoking the power of provisional attachment of any property including bank account belonging to any taxable person the reason for doing so must be recorded in writing.

2. Additional Commissioner (Enforcement) should be appraised of the action taken and the result thereof.

(Bishnupada Sethi, I.A.S)

Commissioner of State Tax

Odisha, Cuttack