DEMO|

THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
-

Body Order File No. 12-4/78-EXN-T ax-Part-23521, Dated: 27th August, 2019

In exercise of the powers conferred under sub-section (91) of section 2 read with sub-section (1) of section 5 of the Himachal Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017) and in supersession of the order No. 12-4/78-EXN-Tax Part, dated 30th June 2017 & No. 12-4/78-EXN-Tax-Part-278/22(a)-34315, dated 5th December, 2018, except as respects things done or omitted to be done before such supersession, it is hereby ordered that officers of the Department of Excise & Taxation, H.P. mentioned in column (2) shall be the "Proper Officers" for the sections mentioned against their designations in column (3) with effect from 1st May, 2018:

Sr. No. Designation of Officers Sections
(1) (2) (3)

1

 Officers of the rank of Joint Commissioners & above except the officer(s) designated as Appellate Authority 67, Clause 2(e) of Circular no 12-4/78-EXN-Tax-Part-(278/15D)/2018-13455-472 dated 25th April, 2018 issued u/s 68 of the Himachal Pradesh Goods and Services Tax Act, 2017

2

 Officers of the rank of Assistant Commissioner or above posted in the Tax Audit Unit 6, 35,54,56, 61, 62, 65, 66,70,73, 74, 75, 76, 78, 79, 81, 122, 123,124,125,126 , 127, 129, 130, 132, 142

3

 Officers of the rank of Assistant Commissioner or above posted in the Enforcement Zone in their respective jurisdiction 6, 10 , 35, 54,56 61,62, 63, 64, 65 , 66,67(11), 68 ,70 ,71, 73, 74, 75, 76, 78, 79, 81,122,123,124,125,126,127, 129 ,130,132, 142
State Tax & Excise Officers/ Assistant State Tax & Excise Officers above posted in the Enforcement Zone in their respective jurisdiction.

68

4

 Officers of the rank of Assistant Commissioner or above posted in the EIU. 6, 61,62,65,66, 70, 73, 74, 75, 76, 78, 79, 81, 123,126, 127

5

 Officers of the rank of Assistant Commissioner or above posted in the LTPU. 6,28,29,30, 35, 54, 56,60, 61, 62,63, 64, 65, 66,67(11), 68, 70 , 73, 74, 75, 76, 78, 79,81,122,123,124,125,126, 127,129,130,132, 142
State Tax & Excise Officers/ Assistant State Tax & Excise Officer posted in the LTPU.

68

6

 Officers of the rank of Assistant Commissioner or above posted in the districts in their respective jurisdiction 6, 10, 25, 27, 28, 29, 30,35, 54,56,60 , 61, 62, 63, 64 (1), 65 , 66, 67(11), 68, 70,73,74,75,76,78,79,81,122,123,124, 125,126,127,129,130, 132, 142
State Tax & Excise Officers/ Assistant State Tax & Excise Officers posted in the districts in their respective jurisdiction. 68*

* Jurisdiction of the officers working in a district shall extend to whole of the district for the purpose of section 68.

In addition to the above it is also ordered that:-

    - Commissioner of State Taxes and Excise or any other officer authorized by him may by an order extend the jurisdiction of an officer/official working in a zone to any other zone in the State.

    - Zonal IN-charge i.e., Additional/Joint Commissioners of State Taxes and Excise may by an order extend the jurisdiction of an officer/official working in a district to any other district in his zone.

    - District In-charge, i.e., Deputy/Assistant Commissioners of State Taxes and Excise may by an order extend the jurisdiction of an officer/official working in a circle to any other circle in his district.

    - Jurisdiction of the officers of the rank of Deputy Commissioner or above posted in the Headquarter, Tax Audit and EIU shall extend to the entire State.

    - Jurisdiction of the officers posted in the Headquarter shall extend to the entire State.

By order

Dr. Ajay Sharma, (IAS)

Commissioner of State Taxes and Excise,

Himachal Pradesh