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The Kerala General Sales Tax - Notifications
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Notification G.O. (Ms) No. 158/ 2002/ T. D (S. R. O No. 1046/2002), dated, 25th October, 2002

In exercise of the powers conferred by clause (i), (iv), (x), (xiii) and (xiiia) of section 2 and sub-section (2) of section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) and clause (b) of rule 3 of the Kerala General Sales Tax Rules, 1963 and in supersession of the notification issued in G.O. (Ms.) No. 278/ Rev., dated 30th March 1963 and published as S.R.O No. 335/63 in the Kerala Gazette extraordinary No. 71 dated 31st March 1963 as subsequently amended the Government of Kerala hereby appoint the authorities mentioned in column (2) of the schedule below to exercise the powers of the authorities mentioned in column (2) of schedule below exercise the powers of the authorities mentioned in column (4) within the area specified in column (5) with headquarters specified in column (3) thereof for the purpose of the said Act.

SCHEDULE

Serial No. Designation or Officer Headquarters Powers Jurisdiction
(1) (2) (3) (4) (5)
  I. Joint Commissioner      
  Joint Commissioner (Enforcement) Thiruvanathpuram All the powers of a Deputy Commissioner under the Kerala General Sales Tax Act, 1963 Thought sate of Kerala
  II. Deputy Commissioners do do do
1 Deputy Commissioner (Audit and Inspection) do do do
3 Deputy Commissioner (Legal) do do do
4 Deputy Commissioner (Intelligence), Thiruvanthapuram do do do
    Thiruvanathapuram All the Powers of a Deputy Commissioner under the Kerala General Sales Tax Act, 1963. Throughout State of Kerala
5 Deputy Commissioner (Intelligence), Ernakulam Ernakulam do do
6 Deputy Commissioner (Intelligence), Kozhikode Kozhikode do do
7 Deputy Commissioner (Law) Ernakulam do do
8 Deputy Commissioner, Thiruvanathapuram Thiruvanathapuram do Within the Revenue District of Thiruvanathapuram.
9 Deputy Commissioner, Kollam Kollam do Within the Revenue District of Kollam.
10 Deputy Commissioner, Pathanamthitta. Pathanamthitta do Within the Revenue District of Pathanamthitta
11 Deputy Commissioner, Alappuzha Alappuzha do Within the Revenue District of Alappuzha
12 Deputy Commissioner, Kottayam Kottayam do Within the Revenue District of Kottayam
13 Deputy Commissioner, ldukki Kattappanaldukki do Within the Revenue District of ldukki
14 Deputy Commissioner, Ernakulam Ernakulam All powers of Deputy Commissioner under the Kerala General Sales Tax Act, 1963 Within the revenue District of Ernakulam
15 Deputy Commissioner, Mattancherry do, Within the Revenue District of Ernakulam
16 Deputy commissioner Thrissur Thrissur All the powers of Deputy Commissioner under the Kerala General Sales Tax Act, 1963. Within the Revenue District of Thrissur
17 Deputy Commissioner Palakkad Palakkad do Within the Revenue District of Palakkad
18 Deputy Commissioner, Malapuram Malapuram do Within the Revenue District of Malapuram
19 Deputy Commissioner, Kozhikode Kozhikode do Within the Revenue District of Kozhikode
20 Deputy Commissioner, Wayanad Kalpetta-

Wayanad

do Within the Revenue District of Wayanad
21 Deputy Commissioner, Kannur Kannur do Within the Revenue District of Kannur
22 Deputy Commissioner, Kasargod Kasargod do Within the Revenue District of Kasargod
III. Appellate Assistant Commissioners
1 Deputy Commissioner (Appeals), Kollam Kollam All the powers of an Appellate Assistant

Commissioner under the said Act.

Throughout State of Kerala
2 Additional Deputy Commissioner (Appeals), Kollam Kollam do do
3 Deputy Commissioner Ernakulam do do
4 Additional Deputy Commissioner (Appeals), Ernakulam do. do do
5 Deputy Commissioner (Appeals), Kozhikode Kozhikode do do
6 Appellate Assistant Commissioner Thiruvanathapuram Thiruvanathapuram do do
7 Appellate Assistant Commissioner Kollam Kollam All the powers of an Appellate Assistant Commissioner under the said Act Throughout State of Kerala
8 Additional Appellate Assistant Commissioner, Kollam Kollam do do
9 Appellate Assistant Commissioner Alappuzha Alappuzha do do
10 Appellate Assistant Commissioner Kottayam Kottayam do do
11 Additional Appellate Assistant Commissioner, Kottayam do do do
12 Appellate Assistant Commissioner ldukki Kattapana do do
13 Additional Appellate Assistant Commissioner, Ernakulam Ernakulam do do
14 Additional Appellate Assistant Commissioner, Ernakulam do do do
15 Appellate Assistant Commissioner Thrissur Thrissur do do
16 Additional Appellate Assistant Commissioner, Thrissur. do do do
17 Appellate Assistant Commissioner Palakkad Palakkad do do
18 Additional Appellate Assistant Commissioner, Palakkad do do do
19 Appellate Assistant Commissioner Kozhikode Kozhikode do do
20 Additional Appellate Assistant Commissioner, Kozhikode do do do
21 Appellate Assistant Commissioner Kannur Kannur do do
IV. Inspecting Assistant Commissioners
1 Inspecting Assistant Commissioner, Neyyattinkara Neyyattinkara (1) All the powers an Inspecting Assistant Commissioner including the powers under sub-section (2) of section 30C of the said Act. (2) All the powerss of an assessing authority. (3) All the powers of a Sales Tax Officer under the siad Act.

(4) All the powers under sub-section (3) of Section 30E of the said Act.

 Within the Revenue District of Thriruvan-thapurma
2 Inspecting Assistant Commissioner, Thiruvanathapuram. Thiruvanathapuram do do
3 Inspecting Assistant Commissioner, Sales Tax Check Post, amaravila. Amaravila do do
4 Inspecting Assistant Commissioner, Kottarakara Kottarakara do Within the Revenue District of Kollam
5 Inspecting Assistant commissioner, Kollam Kollam (1) All the powers of an Appellate Assistant Commissioner under the said Act, (2) All the powers under sub-section (3) of Section of 30E of the said Act. Within the Revenue District of Kollam
6 Inspecting Assistant Commissioner, Pathanamthitta Pathanamthitta do Within the Revenue District of Pathanamhitta
7 Inspecting Assistant Commisssioner, Chegannur Chegannur do Within the Revenue District of Alappuzha
8 Inspecting Assistant Commissioner, Alappuzha Alappuzha do do
9 Inspecting Assistant Commissioner, Pala Pala do Within the Revenue District of Kottayam
10 Inspecting Assistant Commissioner, Kottayam Kottayam do do
11 Inspecting Assistant Commissioner, Devikulam Devikulam do Within the Revenue District of ldduki
12 Inspecting Assistant Commissioner, Kumily Kumily All the powers of an Appellate Assistant Commissioner under the said Act Within the Revenue District of Idduki
13 Inspecting Assistant Commissioner, ldukki. Kattapana do do
14 Inspecting Assistant Commissioner, Muvattupazha Muvattupuzha do Within the Revenue District of Ernakulam
15 Inspecting Assistant Commissioner, Ernakulam. Ernakulam do do
16 Inspecting Assistant Commissioner, Mattancherry Mattancherry do do
17 Inspecting Assistant Commissioner, lrinjalakuda lrijalakuda do Within the Revenue District of Thrissur
18 Inspecting Assistant Commissioner, Thrissur Thrissur do do
19 Inspecting Assistant Commissioner, Chittur Chittur do Within the Revenue District of Palakkad
20 Inspecting Assistant Commissioner, Palakkad Palakkad do do
21 Inspecting Assistant Commissioner, Sales Tax Check Post, Walayar Walayar do do
22 Inspecting Assistant Commissioner, Malappuram Malapuram (Manjeri) do Within the Revenue District of Malappuram
23 Inspecting Assistant Commissioner, Kozhikode Kozhikode do Within the Revenue District of Kozhikode
24 Inspecting Assistant Commissioner, Vadakara Vadakara do do
25 Inspecting Assistant Commissioner, Wayanad Kalpetta-Wayanad do Within the Revenue District of Wayanad
26 Inspecting Assistant Commissioner, Kannur Kannur All the powers of an Appellate Assistant Commissioner under the said Act Within the Revenue District of Kannur
27 Inspecting Assistant Commissioner, Kasargod Kasargod do Within the Revenue District of Kasargod
28 Inspecting Assistant Commissioner, Kasargod Kasargod do Within the Revenue District of Kasargod
28 Inspecting Assistant Commissioner, (Special-I), Ernakulam Ernakulam do Throughout the State of Kerala
29 Inspecting Assistant Commissioner, (Special-II), Ernakulam Do. do do
30 Inspecting Assistant Commissioner, (Special), Kozhikode Kozhikode do do
31 Inspecting Assistant Commissioner, (Intelligence), Thiruvanathapuram Thiruvanathapuram do do
32 Inspecting Assistant Commissioner, (
Intelligence), Kollam 		Kollam do do
33 Inspecting Assistant Commissioner, (Intelligence), Kottayam. Kottayam do do
34 Inspecting Assistant Commissioner, (Intelligence), Ernakulam Ernakulam do do
35 Inspecting Assistant Commissioner, (Intelligence), Palakkad. Palakkad do do
36 Inspecting Assistant Commissioner, (Intelligence), Kozhikode Kozhikode do do
37 Inspecting Assistant Commissioner, Kannur (Intelligence) Kannur Kannur do do
38 Inspecting Assistant Commissioner, (Audit & Inspection), Office of the Commissioner of Commercial Taxes Thiruvanathapuram do do
39 Inspecting Assistant Commissioner, (Investigation Branch), Thiruvanathapuram do do do
40 Inspecting Assistant Commissioner (Investigation Branch), Emakulam Emakulam All the powers of an Appellate Assistant Commissioner under the said Act. Throughout the State of Kerala
41 Inspecting Assistant, Commissioner (Investing Branch), Kozhikode. Kozhikode do do
42 Inspecting Assistant Commissioner, (Audit), Thiruvanathpuram Thiruvanathpurma do do
43 Inspecting Assistant Commissioner (Audit), Kottayam. Kottayam do do
44 Inspecting Assistant Commissioner (Audit), Emakulam. Emakulam do do
45 Inspecting Assistant Commissioner, (Audit), Pallakkad, Palakkad do do
46 Inspection Assistant Commissioner (Audit), Kanur Kannur do do
V.Assistant Commissioner
1 Assistant Commissioner-1 Officer of the Commissioner of Commercial Taxes Thiruvanathapuram Thiruvanatpurma (1) All the Powers of an Assistant Commissioner including the powers under sub-section (2) of section 30c of the Act.

(2) All the powers of an assessing authority under the said Act.

(3) All the powers of a Sales Tax Officer under the said Act.

Throughout

State of Kerala

2 Assistant Commissioner-II Office of the Commissioner of Commercial Taxes, Thiruvanathapuram. Thiruvanathapumam (1) All of the powers of an Assistant Commissioner including the powers under sub-section (2) of Section 30c of the said Act.

(2) All the powers of an assessing authority under the said Act.

(3) All the powers of a Sales Tax Officer under the said Act.

Throughout

State of Kerala

3 Assistant Commissioner (Legal) Office of the Commissioner of Commercial Taxes, Thriuvnathpuram. do do do
4 Assistant Commissioner (Assessment), Sales Tax Officer (Special Circle) Thiruvanathpurma. do do do
5 Assistant Commissioner( Assessment) II, Sales Tax Office (Special Circle) Thiruvanathpurma. do do do
6 Assistant Commissioner (Assessment)III, Sales Tax Officer (Special Circle), Thiruvnathpurma. do do do
7 Assistant Commissioner (Assessment), IV, Sales Tax Office (Special Circle) Thriuvanathapurma. do do do
8 Assistant Commissioner (Assessment)I, Sale Tax Office (Special Circle) Kollam. Kollam do do
9 Assistant Commissioner (Assessment)II, Sales Tax Office (Special Circle), Kollam. Kollam do do
10 Assistant Commissioner (Assessment ) III, Sales Tax Office (Special Circle) Kollam. Kollam (1) All the powers of an Assistant Commissioner including the powers under sub-section (2) of section 30C of the said Act.

(2) All the powers of an assessing authority under the said Act.

Throughout the State

Of Kerala

11 Assistant Commissioner (Assessment), IV, Sales Tax Office (Special Circle), Kollam. Kollam do do
12 Assistant Commissioner (Assessment ), V Sales Tax Office (special circle), Kollam. Kollam do do
13 Assistant Commissioner (Assessment), Sales Tax Office (Special Circle) Alappuzha. Alappuzha do do
14 Assistant Commissioner (Assessment), Sales Tax Office (Special Circle), Alappuzha. Alappuzha do do
15 Assistant Commissioner (Assessment), Sales Tax Office (Special Circle) Kottayam. Kottayam do do
16 Assistant Commissioner (Assessment), II Sales Tax Office (Special Circle) Kottayam. Kottayam do do
17 Assistant Commissioner (Assessment), III Sales Tax Office (Special Circle) Kottayam. Kottayam do do
18 Assistant Commissioner (Assessment) I, Sales Tax office (Special Circle -I) Emakulam. Emakulam (1) All the powers of an Assistant Commissioner including the powers under sub-section (2) of section 30C of the said Act.

(2) All the powers of an assessing authority under the said Act.

(3) All the powers of a Sales Tax Officer under the said Act.

Throughout the state of Kerala
19 Assistant Commissioner (Assessment) II, Sales Tax office (Special Circle- I) Emakulam Emakulam do do
20 Assistant Commissioner (Assessment) III, Sales Tax office (Special Circle- I) Emakulam Emakulam do do
21 Assistant Commissioner (Assessment) IV, Sales Tax office (Special Circle- I) Emakulam Emakulam do do
22 Assistant Commissioner (Assessment) I, Sales Tax office (Special Circle- II) Emakulam Emakulam do do
23 Assistant Commissioner (Assessment) II, Sales Tax office (Special Circle- II) Emakulam do do
24 Assistant Commissioner (Assessment) III, Sales Tax office (Special Circle- II), Emakulam Emakulam do do
25 Assistant Commissioner (Assessment) IV, Sales Tax office (Special Circle- II), Emakulam. Emakulam do do
26 Assistant Commissioner (Assessment) I, Sales Tax Officer (Special Circle -III), Emakulam. Emakulam (1) All the powers of an Assistant Commissioner including the powers under sub-section (2) of section 30C of the said Act.

(2) All the powers of an assessing authority under the said Act.

(3) All the powers of a Sales Tax Officer under the said Act.

Throughout the State of Kerala
27 Assistant Commissioner (Assessment) II, sales Tax office (Special Circle-III) Emakulam. Emakulam do do
28 Assistant Commissioner (Assessment) III, Sales Tax office (Special Circle- III) Emakulam do do
29 Assistant Commissioner (Assessment) IV Sales Tax Office (Special Circle-III), Emakulam. Emakulam do do
30 Assistant Commissioner (Assessment) I, Sales Tax office (Special Circle ) Mattancherry Mattancherry do do
31 Assistant Commissioner (Assessment ) II, Sales Tax office (Special Circle), Mattancherry. Mattancherry do do
32 Assistant Commissioner (Assessment) III, Sales Tax office (Special Circle), Mattancherry Mattancherry do do
33 Assistant Commissioner (Assessment) I, Sales Tax office (Produce), Mattancherry Mattancherry do do
34 Assistant Commissioner (Assessment ) II , sales Tax office (produce), Mattancherry. Mattancherry (1) all powers of an Assistant commissioner including the power under sub section (2) of section 30C of the said Act,

(2) All the powers of an assessing authority under the said Act

(3) All the powers of a sales Tax officer under the said Act.

Throughout the state of Kerala
35 Assistant Commissioner ( Assessment )III sales Tax officer (produce), Mattancherry Mattancherry do do
36 Assistant Commissioner (Assessment )IV, sales Tax office (produce ), Mattancherry . Mattancherry do do
37 Assistant Commissioner (Assessment) I. Sales Tax office (special Circle ), Thrissur . Thrissur do do
38 Assistant Commissioner (Assessment) II sales Tax Office (special Circle ),Thrissur .

Thrissur . do do
39 Assistant Commissioner (Assessment) IIISales Tax office (special Circle ), Thrissur . Thrissur do do
40 Assistant Commissioner (Assessment) I Sales Tax office (special Circle ), Palakkad . Palakkad do do
41 Assistant Commissioner (Assessment) II Sales Tax office (special Circle ), Palakkad . Palakkad . do do
42 Assistant Commissioner (Assessment) III Sales Tax office (special Circle ), Palakkad . Palakkad . do do
43 Assistant Commissioner (Assessment) I Sales Tax office (special Circle ),malappuram Malappuram do do
44 Assistant Commissioner (Assessment) II sales Tax Office (special Circle ), Malappuram. Malappuram. (1) All the powers of an Assistant Commissioner including the powers under sub section (2) of section 30C of the said Act .(2) All the powers of an assessing authority under the said Act . Throughout the State of Kerala
45 Assistant Commissioner (Assessment) I sales Tax Office (special Circle ), Kozhikode, Kozhikode, do do
46 Assistant Commissioner (Assessment) II sales Tax Office (special Circle). Kozhikode Kozhikode do do
47 Assistant Commissioner (Assessment) III sales Tax Office (special Circle). Kozhikode Kozhikode do do
48 Assistant Commissioner (Assessment) I sales Tax Office (special Circle II). Kozhikode Kozhikode do do
49 Assistant Commissioner (Assessment) II sales Tax Office (special Circle II). Kozhikode Kozhikode do do
50 Assistant Commissioner (Assessment) III sales Tax Office (special Circle).II Kozhikode Kannur do do
51 Assistant Commissioner (Assessment) I sales Tax Office (special Circle).II Kannur Kannur do do
52 Assistant Commissioner (Assessment) II sales Tax Office (special Circle). Kannur Kannur do do
53 Assistant Commissioner (Assessment) III sales Tax Office (special Circle). Kannur Kannur do do
54 Assistant Commissioner (Assessment) I sales Tax Office (special Circle). Kasargod. Kasargod do do
VI Sales Tax Officers
Sales Tax officers, Additional Sales Tax officers, sales Tax officers, sales Tax officers (Reserve ) , sales Tax), sales Tax officer (Audit ( sales tax officer (Equiry), Agricultural income Tax and sales Tax officers,Additional Agricultural income Tax and sales Tax officers (Reserve), Agricultural income tax Officers ,superi- ntendent, intelligence officers ,intelligence officers (investigation Branch ), Manger , sales Tax officer (training ) (1) All the powers of an assessing Authority under the Kerala General sales Tax Act

(2) All the powers of a sales Tax officer under the Kerala General Sales Tax Act.

(3) All the powers under sub-section (2) of Section 30E of the said Act. 

do
VII. Assistant Sales Tax Officers
Assistant Sales Tax Officers , Sales Tax Inspectors, Agricultural Income Tax and Inspector , Intellgence Inspectors , Intelligence Inspector (Investigation Branch ), Junior Superintendents (1) All the powers of an assessing authority under the said Act.

(2) All the powers under sub-section 127 of Section 30E of the said Act.

 do

This notification shall be deemed to have come into force on the 1st day of January ,2000.