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Andhra Pradesh Value Added Tax Rules, 2005
CHAPTER - XIII : MISCELLANEOUS

Body 59. Authority prescribed:

(1) For the purpose of exercising powers specified in column (2) of the table below, the authorities specified in column (3) thereof, shall be the authorities prescribed;

TABLE

(Authority prescribed under the Act and the Rules)

Sl. No. Powers Authority Section/Rule
(1) (2) (3) (4)
(1) VAT Registration / Amendment / Cancellation Any officer not below the rank of Assistant Commercial Tax Officer of the Circle, duly authorized by the Deputy Commissioner of Commercial Taxes, concerned, or by the Commissioner of Commercial Taxes either by way of specific or general order. Sections 17 (10), 17(11),18(1)(a), 19(2) and Rules 4 to 14
(2) TOT Registration /Amendment / Cancellation (i) Assistant Commercial Tax Officer of the circle authorized by the Commercial Tax Officer of the Circle; or

(ii) any other officer or officers, not below the rank of Assistant Commercial Tax Officer, duly authorized by the Commissioner of Commercial Taxes by way of either specific or general order.

 Sections 17 (10), 17(11), 18(1)(b), 19(2) and Rules 4 to 7, 10 to 12 and 15
(3)

Receipt of VAT return (i) Assistant Commissioner (Large Taxpayer Unit) or any other officer in his office , as duly authorized by him, for the dealers in respective LTU ; or

(ii) Commercial Tax Officer or any other officer in his office, as duly authorized by him, for the dealers in respective Circle.

Section 20 (1) and Rule 23
Receipt of return TOT Deputy Commercial Tax Officer of the Circle, duly authorized by the Commercial Tax Officer, concerned, for this purpose. Section 20 (1) and Rule 23
(4)

Assessments: VAT:    
(i) Unilateral Assessments under Rule 25(1) (i) Assistant Commissioner (CT), Large Tax Payer Unit in case of dealers in LTU concerned; and

(ii) Commercial Tax Officer in case of dealers in the Circle, concerned.

Section 21(1)

and

Rule 25(1)

(ii) Assessment under Rule 25(5) (i) Assistant Commissioner (CT) Large Tax Payer Unit in case of dealers in LTU, concerned; or

(ii) Commercial Tax Officer in case of dealers in the Circle, concerned; or

(iii) Any Officer not below the rank of Deputy Commercial Tax Officer of the Division, concerned, as authorized by the Deputy Commissioner, concerned in case of the dealers in the territorial jurisdiction of the Division concerned,

(iv) Any officer, not below the rank of Deputy Commercial Tax Officer in the State, as authorized by the Joint Commissioner or Additional Commissioner, empowered for this purpose by the Commissioner.

Sections 20(3) (a) & 21(3), 21(5), 24(2) and Rule 25(5)
(5) Inspection and or detailed scrutiny of accounts and the consequential assessment, resulting therefrom, if any. (i) Assistant Commissioner (CT) Large Tax Payer Unit in case of the dealers in LTU concerned,; or

(ii) Commercial Tax Officer in case of dealers in the Circle, concerned; or

(iii) Any Officer not below the rank of Deputy Commercial Tax Officer of the Division, concerned, as authorized by the Deputy Commissioner, concerned, in case of the dealers in the territorial jurisdiction of the Division concerned.

(iv) Any officer, not below the rank of Deputy Commercial Tax Officer in the State, as authorized by the Joint Commissioner or Additional Commissioner, empowered for this purpose by the Commissioner.

Sections 20(3) (a) & (b), 21(4), 21(5), 24(2), 43 (1) 43(2) and Rule 25(5) 52, 53.

(6)

Reassessment

a) in case of underassessment

The authority who detects the underassessment but not below the rank of the assessing authority, who made the assessment.

Section 21(6) and Rule 60
b) in case of errors apparent on record The authority who made the assessment

(7) TOT - Unilateral assessment / Best Judgement assessment DCTO of the circle, concerned, as authorised by the CTO of the circle, concerned for the dealers in Circle concerned.

 Sections 20(3) (a) & (b), 21(1), 21(3) (4) & (5) and Rule 25(1) & 25(5)
(8) TOT reassessment Deputy Commercial Tax officer of the circle, concerned, as authorised by the CTO of the circle, concerned, for the dealers in the Circle concerned. Section 21(6)
(9) Assessment in case of failure to tender the transit pass at the exit check post (i) Commercial Tax Officer, having the jurisdiction over the Check Post at which the Transit Pass is issued; or

(ii) any officer, not below the rank of Deputy Commercial Tax Officer in the Division concerned, as authorized by the Deputy Commissioner (CT) having jurisdiction over the check post at which the Transit pass is issued.

(iii) In case of vehicles registered outside the State of A.P., the Officer-in-charge of the check post at which the transit pass is issued.

Section 47 and Rule 58(4)
(10) (a) Proceedings to be issued in consequence to the orders, passed by different Appellate and Revision Authorities in case of VAT dealers under Sections 31, 32, 33, 34 and 35 of the APVAT Act.

 (i) Assistant Commissioner (CT) in case of LTU dealers under his jurisdiction irrespective of the fact whether the original order under appeal or revision has been passed by him or not.; or

(ii) Commercial Tax Officer in case of the dealers within the Circle concerned irrespective of the fact whether the original order under appeal or revision has been passed by him or not; or

(iii) Any Officer not below the rank of the authority who made the assessment , as authorised by the Deputy Commissioner (CT), concerned, irrespective of the fact whether the original order under appeal or revision has been passed by him or not.

 Section 37 and Rules 43 and 49.

  (b) Proceedings to be issued in consequence to the orders, passed by different Appellate and Revision Authorities in case of TOT dealers under Sections 31, 32, 33, 34 and 35 of the APVAT Act. (i) The Deputy Commercial Tax Officer of the Circle, authorised by the Commercial Tax Officer of the Circle, concerned for the dealers in the Circle concerned.

(ii) Any Officer not below the rank of Deputy Commercial Tax Officer within the Division, as authorised by the Deputy Commissioner (CT), concerned for the dealers in the Division, concerned, irrespective of the fact whether the original order under appeal or revision has been passed by him or not.

 Section 37 and Rules 43 and 49.

(11) Recovery of taxes under Sections 27(2) and 29 An officer not below the rank of the Deputy Commercial Tax Officer of the Division, concerned, as authorised by the Deputy Commissioner (CT) of the Division, concerned, for the dealers in the Division, concerned.

 Sections 27(2) and 29
(12) Refunds

(i) VAT

(i) Commercial Tax Officer of the circle, concerned, in cases where the amount, determined to be refunded does not exceed Rs.50,000/-

(ii) Assistant Commissioner (CT) in the case of LTU dealers, where the amount, determined to be refunded, does not exceed Rs. 2 Lakhs.

(iii) Deputy Commissioner (CT) of the Division, concerned, in cases, where the amount, determined to be refunded, does not exceed Rs.10 Lakhs.

(iv) Joint Commissioner (CT) or Additional Commissioner (CT), duly authorised for the purpose by the Commissioner in cases, where the amount, determined to be refunded, exceeds Rs. 10 Lakhs.

Sections 38 (1), (2),(3),(6),40(2) and Rule 35

(ii) TOT Deputy Commercial Tax Officer of the circle, as authorised by the Commercial Tax Officer of the circle.

 Sections38(7) and Rule 35
(13) Withholding of refunds under VAT and TOT (i) Assistant Commissioner (CT), in case of Large Tax Payer Unit dealers with the prior approval of the Deputy Commissioner (CT) of the Division, concerned, in cases, where the amount of refund, proposed to be withheld, is Rs. 10 Lakhs or below; or

(ii) Assistant Commissioner (CT), in case of Large Tax Payer Unit dealers with the prior approval of the Joint Commissioner (CT) or Additional Commissioner (CT), authorised for the purpose by the Commissioner in cases, where the amount of refund, proposed to be withheld, is more than Rs. 10 Lakhs; or

(iii) Commercial Tax Officer of the Circle, concerned, with the prior approval of the Deputy Commissioner (CT), concerned, in cases, where the amount of refund, proposed to be withheld, is Rs. 10 Lakhs or below; or

(iv) Commercial Tax Officer of the Circle, concerned, with the prior approval of the Joint Commissioner (CT) or Additional Commissioner (CT), authorised for the purpose by the Commissioner in cases, where the amount of refund, proposed to be withheld, is more than Rs. 10 Lakhs.

Section 40(2)
(14) Entry, Inspection, Search, Seizure, Confiscation (i) Assistant Commissioner (CT) LTU, concerned, in case of dealers of the Large Tax Payer Unit concern ; or

(ii) Commercial Tax Officer in case of the dealers of the Circle, concerned or

(iii) Any Officer, not below the rank of Deputy Commercial Tax Officer in the Division, concerned, in case of the dealers of the Division, concerned, as authorised by the Deputy Commissioner (CT) of the Division, concerned.

(iv) Deputy Commercial Tax Officer working in General Administration , (Vigilance & Enforcement) Department, as authorised by the Deputy Commissioner, CT working in General Administration (Vigilance & Enforcement) Department or as authorised by any Officer, empowered for this purpose by the Head of the General Administration (Vigilance & Enforcement) Department.

(v) Any officer, not below the rank of Deputy Commercial Tax Officer, in case of any dealer in the State, as authorized by the Joint Commissioner or Additional Commissioner, empowered for this purpose by the Commissioner.

Section 43(1) and Rule 52, 53
(15) Search of residential accommodation,not being a business cum residence; (i) Any officer not below the rank of Deputy Commercial Tax Officer of the Division, concerned, as authorised by the Deputy Commissioner(CT) of the Division, concerned, for the premises, located within such Division, concerned; or

(ii) Deputy Commercial Tax Officer working in General Administration (Vigilance & Enforcement) Department, as authorised by the Deputy Commissioner, CT working in General Administration (Vigilance & Enforcement) Department or as authorised by any Officer, empowered for this purpose by the Head of the General Administration (Vigilance & Enforcement) Department.

(iii) Any officer not below the rank of Deputy Commercial Tax Officer working in Enforcement Wing, as authorised by the Joint Commissioner (CT) or Additional Commissioner (CT) of Enforcement Wing, for the premises, located within the State;

Section 43 (2) and Rule 52 and 53

(16) Power to inspect records / goods of a vehicle (i) Any officer not below the rank of Assistant Commercial Tax Officer of the Circle, concerned, as authorised by the Commercial Tax Officer, concerned; or

(ii) Any officer not below the rank of Assistant Commercial Tax Officer of the Division, concerned, as authorised by the Deputy Commissioner (CT), concerned; or

(iii) Any officer not below the rank of Assistant Commercial Tax Officer in the State, as authorised by the Joint Commissioner (CT) or Additional Commissioner (CT) in the Office of the Commissioner; or

(iv) Deputy Commercial Tax Officer working in General Administration (Vigilance & Enforcement) Department, as authorised by the Deputy Commissioner, CT working in General Administration (Vigilance & Enforcement) Department or as authorised by any Officer, empowered for this purpose by the Head of the General Administration (Vigilance & Enforcement) Department.

Section 45 and Rule 56 & 57
(17) Certifying the transhipment details in the transit pass The Commercial Tax Officer, having jurisdiction over the place where transhipment takes place

 Proviso to sub- rule (3) of Rule 58
(18)

Levy of Specific Penalties under the Act    
a. Any penalty relatable to the VAT dealer, on the rolls of Large Tax Payer Unit (i) Assessing Authority, concerned or

(ii) Registering Authority, concerned or

(iii) Inspecting Authority, concerned.

 Sections 49 to 57.

b. Any penalty relatable to the VAT dealer, other than Large Tax Payer Unit (i) Assessing Authority, concerned or

(ii) Registering Authority, concerned or

(iii) Inspecting authority, concern

c. Any penalty relatable to TOT dealer (i) Registering Authority, concerned; or

(ii) Assessing Authority, concerned; or

(iii) Inspecting Authority, concerned

d. Any other penalty or penalties Authorised Officer, who detects such offence.

(19) Forfeiture Assessing authority Sections 57 (4),(5), (6)
(20) Prosecution / Composition of offences Assessing or inspecting authority, as the case may be

 Sections 58 & 61
(21) Authority to prescribe records (i) Deputy Commissioner of the Division, concerned, or

(ii) Assistant Commissioner (CT), LTU, concerned, in case of dealers of the Large Tax Payer Unit , concerned; or

(iii) Commercial Tax Officer, in case of the dealers of the Circle, concerned

Section 42 (2)
(22) Casual trader - receipt of return and assessment Deputy Commercial Tax Officer of the circle, as authorised by the Commercial Tax Officer of the circle, concerned.

 Rule 23 (7)
(23) Authority before whom appeal is to be filed Appellate Deputy Commissioner (CT), concerned.

 Section 31 (1)
(24) Remittance of TDS (i) Assistant Commissioner (CT), LTU, concerned, in case of dealers of the Large Tax Payer Unit , concerned; or

(ii) Commercial Tax Officer, in case of the dealers of the Circle, concerned.

Section 22 (4) and Rule 17 & 18
(25) Submission of VAT 250 (Option for composition) (i) Assistant Commissioner (CT), LTU, concerned, in case of dealers of the Large Tax Payer Unit, concerned; or

(ii) Commercial Tax Officer, in case of the dealers of the Circle, concerned.

Rule 17 (3) (c)
(26) Authority before whom Form VAT 118 is to be filed. (i) Assistant Commissioner (CT), LTU in case of dealers of the Large Tax Payer Unit , concerned; or

(ii) Commercial Tax Officer, in case of the dealers of the Circle, concerned.

Rule 20 (1)
(27) The Authority to whom the transfer of business as an ongoing concerned should be notified. (i) Assistant Commissioner (CT), LTU in case of dealers of the Large Tax Payer Unit , concerned, or

(ii) Commercial Tax Officer, in case of the dealers of the Circle, concerned.

 Rule 36
28 The authority to issue TDIN (Tax Deductor Identification Number), to monitor tax deduction details and Tax Deduction Certificates issued, to verify the details entered online, returns filed by the Tax Deductor and also to verify the application and issue order for clarification for the purpose of tax deduction at source and any other function under section 22(3B) of the APVAT Act, 2005. Assistant Commissioner (CT) (Audit) of the Division, in which the tax deductor is located. Section 22(3-B) of the APVAT Act, 2005 and Rule 18A of the APVAT Rules, 2005.

(2) The Commissioner shall be the authority empowered as specified in Section 3-A of the Act, to assign any functions of the authorities prescribed to any officers subordinate to him whenever he may deem it necessary.