The Assam Value Added Tax Rules, 2005.
CHAPTER-II : TAX AUTHORITIES AND APPELLATE TRIBUNAL

6. Restrictions on delegation of powers by Commissioner.-

The Commissioner may, by general or special order, delegate to an officer appointed under sub-section (1) of section 3 to assist him, the powers described in column (3) of the Table below in respect of the sections mentioned in the corresponding entries in column (2) of the said Table, but the Commissioner shall not delegate any such power to any officer below the rank specified in the corresponding entry in column (4) of the said Table.

Table

Sl. No.	Section	Description of power	Designation of officer
1	2	3	4
1.	20	To impose penalty for violation of the provisions of composition of tax.	Superintendent of Taxes
2.	21, 22, 23, 24, 25, 26, 27	To grant registration to a dealer; to demand security; to impose penalty on a dealer for failure to get registered; to amend, suspend or cancel a certificate of registration..	Superintendent of Taxes
3.	28	To grant registration to transporters; to examine the accounts and documents; to impose penalty for failure to get registration and to furnish documents.	Superintendent of Taxes
4.	29, 30	To call for returns; to levy interest for default in payment of tax due within time	Superintendent of Taxes
5.	31	To effect forfeiture of tax collected in contravention of the provisions of the Act.	Superintendent of Taxes
6.	33, 34, 35, 36, 37, 38, 40, 42, 43, 44, 45, 46	To scrutinize returns; to make an assessment of tax; to grant installments; to collect and recover the amount of tax, penalty and interest payable; to initiate garnishee proceeding; to recover the amount of tax, interest and penalty as arrears of land revenue.	Superintendent of Taxes
7	47	To exercise all powers in relation to deduction of tax at source.	Superintendent of Taxes
8.	50	To refund tax, penalty and interest paid in excess	Superintendent of Taxes
9.	51	To make provisional refund to exporters; to obtain security against such refund.	Superintendent of Taxes
10	52	To determine the interest payable; to pay such interest to the dealer in case of delayed refund.	Superintendent of Taxes
11.	53	To withhold refund in certain cases.	Superintendent of Taxes
12.	55	To give direction as to the manner of keeping accounts by dealers.	Superintendent of Taxes
13.	62	To impose penalty for failure to furnish certificate of Audit of Accounts.	Superintendent of Taxes
14.	70	To receive intimation about appointment of liquidator in case of company in liquidation.	Joint Commissioner of Taxes
15.	72	To make survey for identification of dealers for registration.	Inspector of Taxes
16.	73	To make cross-checking of transactions made by dealers or persons.	Deputy Commissioner of Taxes
17.	74	To make inspection of accounts, documents; to make search of premises; to seize accounts and goods; to levy tax and penalty; to sell goods through auction.	Superintendent of Taxes
18.	74, 75	To make inspection of accounts, documents; to make search of premises; to seize accounts and good; to make inspection and checking of goods vehicles, records and goods; to make seizure of goods and documents and all other related matters and the powers relating to imposition of penalty in respect of seizure of goods only but excluding the powers of levy of tax and auction of goods .	Inspector of Taxes
19.	75	To levy tax and penalty; to sell goods through auction.	Superintendent of Taxes
20.	76	To issue Transit Pass and realisation of security against thereof.	Superintendent of Taxes
21.	77	To issue Delivery Permit.	Inspector of Taxes.
22.	78	To purchase goods in case of under-valuation.	Superintendent of Taxes
23.	82	To make suo-moto revision.	Deputy Commissioner of Taxes
24	89	To compound offences.	Superintendent of Taxes
25.	90	To impose penalties for contravention of the provisions of the Act and the rules and to enforce payment and recovery of such penalty.	Superintendent of Taxes
26.	92	To reconstruct the records.	Superintendent of Taxes
27.	95	To call for information or statement from Bank, Post Office, Railway etc.	Superintendent of Taxes
28.	96	To collect statistics.	Superintendent of Taxes
29.	98	To hold enquiry and issue notice and decide matters relating to transfer of property to defraud revenue.	Joint Commissioner of Taxes