The West Bengal Sales Tax Rules, 1995
Chapter II : Delegation of Commissioner`s power

Body 3. Restrictions and Conditions subject to which power to be delegated by Commissioner

(1) The Commissioner shall not delegate to any officer appointed to assist him any power, other than those enumerated below in respect of the sections mentioned in column (2), nor shall he delegate any power specified in column (3), to any officer below the rank specified in the corresponding entry in column (4) of the Table below.

THE TABLE

Sl. No	Section	Description of power	Designation of officer
(1)	(2)	(3)	(4)
1	2(40)	To grant permission to alter election	Commercial Tax Officer
	2(43)	To grant permission to a dealer to change his year	-do-
2	7	To require the Bureau under the proviso to sub-section (4) of section 7 of the Act to transfer any accounts, registers or documents seized by it.	-do-
3	9	To fix the date of commencement of the liability to pay tax by a dealer	-do-
4	11	To determine, collect and recover the amount of tax payable and to exercise all other powers	-do-
5	14	To determine, collect and recover the amount of tax payable and to exercise all other powers	Commercial Tax Officer
6	15	To fix the date of commencement of the liability to pay tax by a dealer	-do-
8	26 & 27	To register a dealer and to grant him a certificate of registration, amend or cancel his certificate of registration To issue a fresh certificate of registration	-do-
9	28	To demand from any registered dealer or from a person who has applied for registration under the Act reasonable amount of security or additional security for securing proper and timely payment of tax or any other sum payable by him under the Act under sub-section (1) of section 28.	Joint Commissioner
		To demand from any person who imports into West Bengal any consignment of goods specified in Part A of Schedule IV or notified goods, a reasonable security under sub-section (3)	Joint Commissioner
		To demand security under sub-section (4) from any dealer for proper use and safe custody of form referred to in sub-section (3) of section 68	-do-
		To forfeit the whole or any part of the security or additional security under sub-section (5)	-do-
		To refund any amount of security or part thereof under sub-section (7)	-do-
10	29	To impose penalty on a dealer for failure to get himself registered after being liable to pay tax and enforce payment and recovery of such penalty	Commercial Tax Officer
10A	29	To enrol a transporter, carrier, or transporting agent, to grant him a certificate of enrolment, and to amend or cancel such certificate of enrolment	Commercial Tax Officer
		To issue a fresh certificate of enrolment	Commercial Tax Officer
11	30	To require any dealer, other than a registered dealer, to furnish returns under sub-section (3) of section 30	Joint Commissioner
		To require a dealer to produce any documents, registers, statements or documents or to furnish information under sub-section (7)	Commercial Tax Officer
11A	30A	To compound tax payable under the Act and to determine and accept composition money	Senior Joint Commissioner
12	34	To determine the interest payable by the Commissioner and to pay such interest to the dealer	Joint Commissioner
13	37	To refund to a buyer tax or excess tax under sub-section (3)	Commercial Tax Officer
		To impose penalty on a dealer under sub section (4) and enforce payment and recovery of such penalty	-do-
14	38	To adjust the amount deposited under sub-section (4) in respect of liability of payment against execution of works contract	-do-
		To impose penalty under sub-section (5)	-do-
		To refund or adjust any amount under sub-section (6)	-do-
15	45, 46 & 47	To make an assessment of tax or penalty or to fix a date of payment and to exercise all other powers	-do-
15A	46A	To reopen under sub-section (2), or sub-section (4), of section 46A the assessment made in accordance with sub-section (1) of that section	Senior Joint Commissioner
		To impose and demand penalty under sub-section (5) of section 46A	Commercial Tax Officer
16	49 & 50	To determine the interest payable by a dealer, to fix date for payment or to rectify the amount of such interest	Commercial Tax Officer
17	52 & 53	To send or forward a certificate to the Tax Recovery Officer	-do-
18	54	To withdraw or cancel a certificate referred to in section 52 or correct any mistake in such certificate	-do-
18A	54A	To withdraw a certificate referred to in section 52	Commercial Tax Officer
19	57	To direct a person to deposit money and to exercise all the powers therefor	-do-
20	60	To refund tax, penalty or interest paid in excess	Commercial Tax Officer
21	61	To reimburse tax levied under the Act in respect of inter-State sales of declared goods	-do-
21A	62A	To require production of the accounts, registers or documents of any transporter, carrier or transporting agent and to require him to furnish any information referred to in sub-section (1) of section 62A and to explain them	Assistant Commercial Tax Officer
		To inspect under sub-section (2) of section 62A-
		(a) all accounts, registers and documents of a transporter, carrier or transporting agent and goods transported by him including those stored in a godown or warehouse.	Assistant Commercial Tax Officer
		(b) all goods kept in any place of his transport business, warehouse or godown	Assistant Commercial Tax Officer
		To enter and search any place of transporting business referred to in sub-section (3) of section 62A	- do -
		To direct any transporter, carrier or transporting agent to stop transportation of any consignment or to stop delivery of goods transported by him as referred to in clause (a), or clause (b), of sub-section (4) of section 62A	Commercial Tax Officer
22	64	To impose penalty for contravention of the provisions of section 63 or to exempt a dealer from payment of penalty	-do-
23	65	To require production of the accounts, registers or documents of any person and to require him to furnish any information referred to in sub-section (1) and to explain them	Assistant Commercial Tax Officer
		To inspect under sub-section (2) -
		[a] all accounts, registers and documents of a dealer including those relating to the stock, purchases, sales and deliveries of goods by any dealer	-do-
		[b] all goods kept in any place of business of a dealer	-do-
24	71	To determine the value of seized goods, to impose penalty, to fix a date of payment, to extend a date for payment of such penalty, to release such seized goods, to sell such goods in open auction, to destroy such goods, to pay balance amount to owner of such goods or the person from whom such goods are seized.	Commercial Tax Officer
24A	71B	To impose penalty upon any person, dealer or casual trader who has transported goods in contravention of section 68 and such goods are not available for seizure	Commercial Tax Officer.
25	72	To require production of declaration under sub-section (2)	Assistant Commercial Tax Officer
		To countersign declaration produced by the transporter under sub-section (3) and sub-section (9)	-do-
		To endorse declaration produced by the transporter under sub-section (4)	-do-
		To intercept and search goods vehicle under sub-section (5)	-do-
		To impose penalty under sub-section (6), to extend the date of payment of such penalty under sub-section (7), to detain goods under sub-section (8), to seize under sub-section (10) and sell such goods in open auction under sub-section (12) and to pay balance amount to owner of such goods under sub-section (13)	Commercial Tax Officer
26	73	To require a transporter to stop a goods vehicle, to produce the way bill and Officer documents referred to in sub-section (1) and countersign way bill	Assistant Commercial Tax Officer
27	76	To impose penalty	Commercial Tax Officer
28	80	To revise suo motu an assessment made or an order passed by a Commercial Tax Officer or an Assistant Commercial Tax Officer	Deputy Commissioner
		To revise suo motu an assessment made or an order passed by a Deputy Commissioner	Joint Commissioner
		To revise suo motu an assessment made or an order passed by a Joint Commissioner	Senior Joint Commissioner
		To revise suo motu an assessment made or an order passed by a Senior Joint Commissioner	Additional Commissioner
29	81	To revise, on application, an assessment made or an order passed by a Commercial Tax Officer or an Assistant Commercial Tax Officer	Deputy Commissioner
		To revise, on application, an assessment made or an order passed by a Deputy Commissioner	Joint Commissioner
		To revise, on application, an assessment made or an order passed by a Joint Commissioner	Senior Joint Commissioner
		To revise, on application, an assessment made or an order passed by a Senior Joint Commissioner	Additional Commissioner
30	82	To file a memorandum before the Appellate and Revisional Board under sub-section (3)	Deputy Commissioner
30A	82A	To dispose of the application for revision transferred by the Appellate and Revisional Board to the authority constituted by the Commissioner	Additional Commissioner
31	90	To compound offence and to determine and accept composition money	Commercial Tax Officer
31A	90A	To compound offence and to determine and accept composition money	Commercial Tax Officer
32	94A	To issue clearance certificate	-do-
32A	98B	To impose penalty for furnishing incorrect information under section 98A	Commercial Tax Officer
33	99	To accept application for amendment of certificate of registration under sub-section (8) of section 26 for transfer of ownership of business	-do-

(2) For the purposes of these rules, a Patrolman shall be subordinate to an Assistant Commercial Tax Officer, an Assistant Commercial Tax Officer shall be subordinate to a Commercial Tax Officer, a Commercial Tax Officer shall be subordinate to a Deputy Commissioner, a Deputy Commissioner shall be subordinate to a Joint Commissioner, a Joint Commissioner shall be subordinate to a Senior Joint Commissioner, a Senior Joint Commissioner shall be subordinate to an Additional Commissioner and an Additional Commissioner shall be subordinate to the Special Commissioner.

(3) Notwithstanding the provisions of sub-rule (2), the persons appointed by the designation mentioned in that sub-rule shall be subordinate to the Commissioner.