The Chhattisgarh Value Added Tax Rules, 2006.

Body 55. Delegation of Commissioner's powers -

The Commissioner may subject to restrictions and conditions specified in column (4) delegate the powers conferred and the duties imposed upon him under the section or, as the case may be, rule framed under the Act as specified in column (2) of the table below and described in corresponding entry in column (3), to the officer not below the rank specified in column (4) thereof.-

S.No. Section/ Rules Description of Power Designation of Officer and conditions of delegation
(1) (2) (3) (4)
1 5 To determine liability to pay tax Assistant Commercial Tax Officer

16 and 18

(i) To grant registration certificate under section 16 and 18 Assistant Commercial Tax Officer
(ii) To impose penalty under sub-section (6) of section 16, and Assistant Commercial Tax Officer
(iii) To amend or cancel a registration certificate Assistant Commercial Tax Officer


(i) To require any dealer to furnish returns Assistant Commercial Tax Officer
(ii) To exempt a dealer from

furnishing returns or to permit a dealer to furnish returns for different period

Deputy Commissioner
(iii) To exempt a registered dealer having more than one place of business from submitting separate returns in respect of each place of business Deputy Commissioner
(iv) To impose penalty Assistant Commercial Tax Officer
4 21, 22, 25 and 36 To make an assessment or reassessment of tax for any period in respect of turnover and/or to impose penalty or to levy interest or to grant further time to pay such tax, interest and/or penalty or to allow the payment of tax, interest or penalty in installment, to set aside an ex-parte order and to exercise all other powers under sections 21,22,25 and 36. (i) Assistant Commercial Tax Officer up to a turnover and/or aggregate of purchase price of Rs. one crore

(ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. Ten crore

(iii) Assistant Commissioner - in respect of every dealer.

5 26 To require a registered dealer to pay tax in advance of assessment on failure to furnish returns. Assistant Commercial Tax Officer
6 27 To impose penalty Assistant Commercial Tax Officer
7 37 To pass an order including an order of forfeiture of any amount collected by any dealer or person in contravention of the provisions of sub-section (1) of section 37, publication of notice thereof and refund of such amount to the person from whom it was so collected. Assistant Commercial Tax Officer
8 39 (i) To sanction refund of excess tax or penalty, interest , input tax rebate, or any other amount

(ii) To sanction payment of interest on delayed refunds

Commercial Tax Officer
9 41 To require a registered dealer to keep accounts in a particular form and manner Deputy Commissioner
10 42 To impose penalty for not issuing a bill, invoice or cash memorandum or for not maintaining counterfoil or duplicate of such bill, invoice or cash memorandum or for not preserving the counterfoils thereof as per the provisions of section 42(1) Assistant Commercial Tax Officer
11 44 To transfer any proceeding or any class of proceedings under any provision of the Act Deputy Commissioner
12 46 Power to call for information in certain cases Assistant Commercial Tax Officer
13 49 Power of revision Deputy Commissioner
14 54 To impose penalty Assistant Commercial Tax Officer
15 56 To rectify mistake under sub-section (I) of section 56 Assistant Commercial Tax Officer


(i) Powers under sub-sections (3) to (5) Inspector of Commercial Tax
(ii) Powers under sub-section (6) Assistant Commissioner
16A 64A To compound offences, to determine and to accept composition money. Commercial Tax Officer
17 Rule 82 To impose penalty in respect of contravention of any rule Assistant Commercial Tax Officer
18 57-A. Survey Assistant Commercial Tax Officer for such period as directed by Commissioner, Commercial Tax