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2(vi) "Assistant Commissioner"
2(ix) "Commissioner"
(xi)"Commercial Taxes Officer"
(xv)"Deputy Commissioner"
9 Levy of Tax on Sale and Determination of Taxable Turnover -
10 Levy of Tax on Purchases
11 Charge of Tax on Entry of Goods
18 Input Tax Credit
19 Input tax credit exceeding tax liability
20 Input Tax Credit on the Closing Stock of Registered Dealers prior to Appointed date :-
22 Levy of Presumptive Tax on Registered Dealers
25 Compulsory Registration of Dealers
26 Voluntary Registration of Dealers:
27 Security to be furnished in certain Cases
28 Imposition of Penalty for failure to get Registered
29 Periodical Returns and Payment of Tax
30 Return Defaults
33 Scrutiny of Returns
34 Tax Audit
35 Self Assessment
36 Provisional Assessment
37 Audit Assessment
38 Assessment of Dealer who fails to get himself Registered
40 Turnover escaping Assessment
42 Power of Reassessment in certain Cases
43 Payment and Recovery of Tax, Penalty and Interest
44 Special Provisions relating to Deduction of Tax at source in certain Cases-
45 Special Provision relating to Advance Recovery of Tax on Sales and Supplies to Governments and Other Persons:-
46 Special mode of Recovery
47 Collection of Tax by Dealer
56 Power to withheld Refund in certain Cases
58 Composition of Tax
59 Maintenance of Accounts and Records etc
62 Requirement to Provide Information
69 Bureau of Investigation
70 Production and Inspection of Accounts and Documents and search of premises:-
71 Survey
72 Establishment of Check Posts, Inspection of Goods in Transit and Movement of Goods across the State
73 Furnishing of Information by Clearing, Forwarding or Booking Agent, Government Departments, Banks, Financial Institutions, Warehouses, Godowns, Cold Storages and any other Person
75 Power to collect Statistics
81 Review
88 Compounding of Offences
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The Jharkhand Value Added Tax Rules, 2006
CHAPTER XI : MISCELLANEOUS

Body 57. Prescribed Authority for the purposes of certain Sections of the Act

The Commissioner shall be the Prescribed Authority for the purpose of clause (b) of sub-section (1) of Section 29 and 88 of the Act. The Deputy commissioner/the assistant commissioner/Commercial Taxes Officer in-charge of the Circle shall be the prescribed authority for the purposes of Sections 20, 22, 25, 26, 27, 56 and 58. And the Deputy Commissioner/the Assistant Commissioner/Commercial Taxes Officer shall be the prescribed for the purposes of Section 9,10, 11, 18, 19, 28, 29, 30, 33, 34, 35, 36, 37, 38, 40, 42, 43, 44, 45, 46, 47, 59, 62, 63, 69, 70, 71, 72 , 73, 75 and 81 of the Act.

Provided where no authority has been prescribed for the purpose of any section, the commissioner shall be the prescribed authority.