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2(1)(b). "appropriate appellate authority"
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3.. Restrictions and Conditions subject to which power to be delegated by Commissioner :-
38. Conditions for payment of tax at a compounded rate under sub-section (3) of section 16.
39. Condition and procedure for payment of tax at a compounded rate under sub-section (4) of section 18.
43. Challan for payment of net tax or any other tax interest or penalty to the appropriate Government Treasury.
46. Deposit of the amount towards payment of tax for works contract deducted at source.
49. Imposition of penalty on persons for non-deduction of the amount from the payments to contractors.
50. Manner and time of payment of tax payable under clause (a) of section 15.
51. Manner and time of payment of tax payable under clause (b) of section 15.
52. Scrutiny of returns.
54. Audit of selected dealers.
59. Demand notice under section 46 or sub-section (1) of section 48 for the amount of tax and penalty payable by the dealers.
61.Manner and procedure for reopening of deemed assessment under sub-section (3) or sub-section (4) of section 47.
74. Scrutiny of statements and documents furnished by a casual dealer.
75. Assessment of tax payable by casual dealers on sales and purchases and payment of such tax.-
77. Refund under clause (b) of section 61 of tax on sales of goods to the diplomatic missions.
83. Manner of payment of interest by the Commissioner for delayed payment of refund.
100. Procedure for transport from railway station steamer station port airport or post office of any consignment of goods despatched from any place outside West Bengal.
101. Procedure for transport from railway station steamer station port airport etc. of any consignment of goods despatched from any place outside West Bengal and bound for any place outside West Bengal.-
103. Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station steamer station etc.
104. Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal.
106. Special procedure for transport of goods referred to in section 73 by certain organisations.
107. Restrictions on and conditions for transport of any consignment of goods from one place in West Bengal to any other place in West Bengal.
108. Restrictions on and conditions for transport of any consignment of goods by casual dealer dealer or any other person from any place in West Bengal referred to in section 73 to any place outside West Bengal referred to in section 81.
109. Manner of giving custody of seized goods to a transporter as referred to in second proviso to sub-section (1) or to a person referred to in first proviso to sub-section (2) of section 76.
110. Authority from whom and the manner in which way bills to be obtained by registered dealers.
111. Authority from whom and the manner in which waybills to be obtained by dealers other than registered dealers or any other person other than casual dealers.
112. Authority from whom and the manner in which way bill is to be obtained by casual dealers.-
114. Copy of way bills retained by Sales Tax Officer or Assistant Sales Tax Officers posted in checkposts or elsewhere to be forwarded to appropriate assessing authority.
120. Interception detention and search of road vehicle under section 74.
121. Manner of furnishing declaration by transporter at the first check post in West Bengal for carrying goods through West Bengal.
122. Countersigning of the declaration in respect of goods transported through west Bengal at the first checkpost in West Bengal.
123. Endorsement of countersigned declaration at the last checkpost in West Bengal.
125. Procedure for imposition of penalty for transporting goods in contravention of section 73 or section 81.
126. Procedure for imposition of penalty on transporter or person for contravention of provisions of second proviso to sub-section (1) or first proviso to sub-section (2) of section 76.
127. Procedure for imposition of penalty on transporter or person for contravention of provisions of section 73 when goods transported are not available.
128. Manner of imposition of penalty for transporting goods in contravention of the provisions of section 80.
129. Auction sale of seized goods for default in payment of tax penalty etc.
130. Auction sale or destruction of certain seized goods in relaxation of rules for auction.
131. Manner of deposit of the proceeds of auction sale in the Reserve Bank of India or the Government Treasury
132. Manner of payment of the balance amount of sale proceeds to the owner of goods after sale in auction.
137. Appellate authority.
142. Functional jurisdiction of revisional authorities under section 85 or section 86.
145. Proceedings for disposal of application for revision.
147. Proceedings for suo motu review of assessment orders or any other order.
155. Cases in which the applications for revision lie before the Appellate and Revisional Board.
158. Memorandum to the Appellate and Revisional Board for enhancement of the amount of tax late fee or interest during the pendency of the application for revision.
159. Application to the Appellate and Revisional Board for review of its revisional orders.
160. Relaxation of rules for payment of fees for filling of memorandum for revision or application for review by the taxing authorities before the Appellate and Revisional Board.
171. Termination of the benefit of deferment of payment of tax for contravention of provisions of the Act and the rules made thereunder in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit.-
181.Discontinuation of the benefit of remission of tax for contravention of the provisions of the Act and the rules made thereunder by a newly set up industrial unit or the expanded portion of an existing industrial unit.-
184. Manner and form of application for the certificate of eligibility for deferment of payment of tax or remission of Tax
185. Disposal of application for certificate of eligibility for deferment of payment of tax or remission of tax.
186. Renewal of certificate of eligibility for deferment of payment of tax or remission of tax and disposal of such application.-
187. Maintenance of accounts vouchers documents etc. by the dealer for the purpose of deferment of payment of tax or remission of tax.-
192. Manner of application for certificate of eligibility and disposal of such application.
193. Cessation of validity of certificate of eligibility.-
207. Fees payable for appeal revision review and other miscellaneous applications or petitions.
2(1)(dd). "appropriate enrolling authority"
30I. Commissioner`s power to transfer or withdraw any application for declaration forms.
38B. Conditions and procedure for payment of tax at a compounded rate under sub-section (3B) of section 16.-
194A. Information to be furnished under section 118A.-
38A. Conditions and procedure for payment of tax at a compounded rate under sub-section (3A) of section 16.-
16B. Payment of net tax interest and late fee under sub-section (2) of section 32 in instalments and restoration of certificate of registration cancelled under clause (e) or clause (f) of sub-section (1) of section 29.-
2(1)(ja) "Joint Commissioner"
2(1)(na) "Senior Joint Commissioner"
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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body NOTIFICATION No. 68-F.T., Dated 15th January, 2009.

In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):

Amendments

In the said rules,

(1) in CHAPTER I,

(a) in rule 2, in sub-rule (1),

(i) in clause (b), for the words "Additional Commissioner or Deputy Commissioner or Assistant Commissioner.", substitute the words "Additional Commissioner or Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner",

(ii) in clause (c),

(A) for the words "the Deputy Commissioner or Assistant Commissioner", substitute the words "the Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner",

(B) for the words "the Deputy Commissioner, or the Assistant Commissioner", substitute the words "the Senior Joint Commissioner, or the Joint Commissioner, or the Deputy Commissioner",

(iii) in clause (d),

(A) for the words "the Deputy Commissioner or Assistant Commissioner or Sales Tax Officer", Substitute the words "the Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer"; and

(B) for the words " the Deputy Commissioner or the Assistant Commissioner, or the Sales Tax Officer", substitute the words "the Senior Joint Commissioner, or the Joint Commissioner, or the Deputy Commissioner";

(iv) in clause (dd), in sub-clause (i), for the words "the Assistant Commissioner or the Sales Tax Officer", substitute the words "the Joint Commissioner or the Deputy Commissioner or the Sales Tax Officer";

(v) omit clause (h)

(vi) after clause (j), insert the following clause:

'(ja) "Joint Commissioner" means the person appointed by the designation of Joint Commissioner of Sales Tax by the State Government under sub-section (1) of section 6 to assist the Commissioner,';

(vii) after clause (n), insert the following clause:

'(na) "Senior Joint Commissioner" means the person appointed by the designation of Senior Joint Commissioner of Sales Tax by the State Government under sub-section (1) of section 6 to assist the Commissioner,';

(b) in rule 3, in sub-rule (1), in the Table,

(i) for the words "Deputy Commissioner" in column (4) against serial No. 2 in column (1), substitute the words "Senior Joint Commissioner",

(ii) for the words "Assistant Commissioner" in column (4) against serial No. 13 in column (1), substitute the words "Joint Commissioner";

(iii) for the words "Assistant Commissioner" in column (4) against serial No. 19 in column (1), substitute the words "Deputy Commissioner";

(iv) for the words "Deputy Commissioner" in column (4) against serial No. 21 in column (1), substitute the words "Joint Commissioner";

(v) for the entries in column (3) and column (4) against serial No. 23 in column (1), substitute the following entries in column (3) and column (4) respectively:

"To require any dealer, not liable to pay tax under the Act, to furnish return under sub-section (1) ; Joint Commissioner
To extend time for payment of unpaid amount of net tax or interest payable as per return; Joint Commissioner
To exercise all other powers under the section. Sales Tax Officer"

(vi) for the words "Assistant Commissioner" in column (4) against serial No. 25 in column (1), substitute the words "Joint Commissioner"

(vii) for the words "Deputy Commissioner" in column (4) against serial No. 41 in column (1), substitute the words "Senior Joint Commissioner";

(viii) for the words "Assistant Commissioner" in the second Part in column (4) against serial No. 53 in column (1), substitute the words "Deputy Commissioner";

(ix) for the entries in column (3) and column (4) against serial No. 54 in column (1), substitute the following entries in column (3) and column (4) respectively:

"To revise suo motu an assessment made or an order passed by a Sales Tax Officer or an Assistant Sales 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 Joint Commissioner; Additional Commissioner";

(x) for the entries in column (3) and column (4) against serial No. 55 in column (1), substitute the following entries in column (3) and column (4) respectively:

"To revise, on application, an assessment made or an order passed by a Sales Tax Officer or an Assistant sales Tax Offecer; 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 Joint Commissioner; Additional Commissioner
To revise, on application, an assessment made or an order passed by an Additional Commissioner. Special Commissioner";

(xi) for the words "Assistant Commissioner" in column (4) against serial No. 56 in column (1), substitute the words "Deputy Commissioner";

(xii) for the words "Deputy Commissioner" in column (4) against serial No. 57 in column (1), substitute the words "Senior Joint Commissioner";

(c) for sub-rule (2) of rule 3, substitute the following sub-rule:

"(2) For the purpose of these rules, a Patrolman shall be sub-ordinate to an Assistant Sales Tax Officer, an Assistant Sales Tax Officer shall be sub-ordinate to a Sales Tax Officer, a Sales Tax Officer shall be subordinate to a Deputy Commissioner, a Deputy Commissioner shall be sub-ordinate to a Joint Commissioner, a Joint Commissioner shall be sub-ordinate to a Senior Joint Commissioner, a Senior Joint Commissioner shall be sub-ordinate to an Additional Commissioner and an Additional Commissioner shall be subordinate to the Special Commissioner";

(2) in CHAPTER III, in rule 16B, -

(a) in sub-rule (1), for the words "Deputy Commissioner", wherever they occur, substitute the words, "Senior Joint Commissioner or Joint Commissioner";

(b) in sub-rule (3), for the words "Deputy Commissioner", substitute the words, "Senior Joint Commissioner or Joint Commissioner";

(3) in CHAPTER VI, in rule 30I, for the words "Deputy Commissioner", occurring in two places, substitute the words "Senior Joint Commissioner";

(4) in CHAPTER VIII, in Part II,-

(a) in rule 38,-

(i) in sub-rule (4), for the words "the appropriate Additional Commissioner or the Deputy Commissioner", substitute the words "the appropriate Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner";

(ii) in sub-rule (6), for the words "the concerned Additional Commissioner or the Deputy Commissioner", substitute the words "the concerned Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner";

(b) in rule 38A, in sub-rule (3), for the words, "the Additional Commissioner or the Deputy Commissioner", substitute the words "the Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner";

(c) in rule 38B, in sub-rule (3), for the words, "the Additional Commissioner or the Deputy Commissioner", substitute the words "the Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner";

(d) in rule 39,

(i) in sub-rule (4), for the words, "the appropriate Additional Commissioner or the Deputy Commissioner", substitute the words "the appropriate Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner";

(ii) in sub-rule (6), for the words "the concerned Additional Commissioner or the Deputy Commissioner", substitute the words "the concerned Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner";

(e) in rule 43, in sub-rule (1), for the words "any Deputy Commissioner or Assistant Commissioner", substitute the words "any Additional Commissioner or Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(f) in rule 46, in sub-rule (2), for the words "any Assistant Commissioner or Deputy Commissioner", substitute the words "any Additional Commissioner or Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(g) in rule 49, in sub-rule (1), for the words "Deputy Commissioner, Assistant Commissioner, Sales Tax Officer, as the case may be,", substitute the words, "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Sales Tax Officer, as the case may be,",

(h) in rule 50, in sub-rule (1), for the words, "such Assistant Commissioner or Sales Tax Officer", substitute the words "such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(i) In rule 51, in sub-rule (1), for the words "such Assistant Commissioner or Sales Tax Officer", substitute the words, "such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer".

(5) in CHAPTER IX.

(a) in rule 52,

(i) in sub-rule (1), for the words "Deputy Commissioner, or Assistant Commissioner, or Sales Tax Officer", wherever they occur, substitute the words "Senior Joint Commissioner, or Joint Commissioner, or Deputy Commissioner, or Sales Tax Officer"; (ii) in sub-rule (2), for the words "Deputy Commissioner, or Assistant Commissioner, or Sales Tax Officer", substitute the words "Senior Joint Commissioner, or Joint Commissioner, or Deputy Commissioner, or Sales Tax Officer",

(iii) in sub-rule (3), for the words "Deputy Commissioner, or Assistant Commissioner, or Sales Tax Officer", substitute the words "Senior Joint Commissioner, or Joint Commissioner, or Deputy Commissioner, or Sales Tax Officer";

(b) in rule 54,

(i) in sub-rule (1), for the words "Sales Tax Officer, Assistant Commissioner or Deputy Commissioner", substitute the words "Sales Tax Officer, Deputy Commissioner, Joint Commissioner or Senior Joint Commissioner";

(ii) in sub-rule (2),

(A) for clause (a), substitute the following clause:

'(a) Joint Commissioner of Sales Tax, Deputy Commissioner of Sales Tax and Sales Tax Officer with Joint Commissioner of Sales Tax as its head (hereinafter referred to as "team head");';

(B) for clause (b), substitute the following clause:

'(b) Senior Joint Commissioner of Sales Tax, Joint Commissioner of Sales Tax, Deputy Commissioner of Sales Tax with Senior Joint Commissioner of Sales Tax as its head (hereinafter referred to as "team head");';

(iii) in sub-rule (4), for the words "the administrative Deputy Commissioner", substitute the words "the Senior Joint Commissioner or the Joint Commissioner, as the case may be,";

(c) in rule 59, in sub-rule (4), in the proviso, for the words "the Deputy Commissioner concerned", substitute the words "the Senior Joint Commissioner concerned";

(d) in rule 61,

(i) in sub-rule (1), for the words "Deputy Commissioner", substitute the words "Senior Joint Commissioner";

(ii) in sub-rule (2), for the words "Deputy Commissioner", substitute the words "Senior Joint Commissioner";

(iii) in sub-rule (3), for the words "Deputy Commissioner", substitute the words "Senior Joint Commissioner";

(e) in rule 74,

(i) in sub-rule (1),

(A) for the words "Assistant Commissioner or Sales Tax Officer", occurring in two places, substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(B) for the words "such Sales Tax Officer" substitute the words "such Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(ii) in sub-rule (2), for the words "Assistant Commissioner, or Sales Tax Officer", substitute the words "Joint Commissioner, or Deputy Commissioner, or Sales Tax Officer";

(iii) in sub-rule (3), for the words "Assistant Commissioner, or Sales Tax Officer", substitute the words "Joint Commissioner, or Deputy Commissioner, or Sales Tax Officer";

(f) in rule 75, sub-rule (1), for the words "the appropriate Assistant Commissioner, or Sales Tax Officer", substitute the words " the appropriate Joint Commissioner, or Deputy Commissioner, or Sales Tax Officer";

(g) in rule 77,

(i) in sub-rule (2), for the words "Commissioner or Additional Commissioner or Deputy Commissioner or Assistant Commissioner", substitute the words "Commissioner or Additional Commissioner or Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(ii) in sub-rule (3), for the words "Commissioner or Additional Commissioner or Deputy Commissioner or Assistant Commissioner", substitute the words "Commissioner or Additional Commissioner or Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(iii) in sub-rule (4) for the words "Commissioner or Additional Commissioner or Deputy Commissioner or Assistant Commissioner", substitute the words "Commissioner or Additional Commissioner or Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(h) in rule 83, for the words "the Commissioner, or the Deputy Commissioner", substitute the words "the Commissioner or the Senior Joint Commissioner or the Joint Commissioner";

(6) in CHAPTER XII,

(a) in rule 100,

(i) in sub-rule (1), for the words "Sales Tax Officer or Assistant Sales Tax Officer", occurring in two places, substitute the words "Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer";

(ii) in sub-rule (2), for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer";

(iii) in sub-rule (3), for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer";

(iv) in sub-rule (4), for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(v) in sub-rule (6), for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(vi) in sub-rule (7),

(A) for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer";

(B) for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(vii) in sub-rule (10),

(A) for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer";

(B) for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(b) in rule 101,

(i) in sub-rule (2), for the words "Assistant Commissioner, Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer"

(ii) in sub-rule (3), for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner, Deputy Commissioner or Sales Tax Officer,";

(iii) in sub-rule (5), for the words, "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner, Deputy Commissioner or Sales Tax Officer,";

(iv) in sub-rule (6), for the words "Assistant Commissioner, Sales Tax Officer or Assistant Sales Tax Officer", substitute the words, "Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer,";

(c) in rule 103,

(i) in sub-rule (1), for the words "Sales Tax Officer or Assistant Sales Tax Officer", occurring in two places, substitute the words "Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer";

(ii) in sub-rule (2), for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer";

(iii) in sub-rule (3), for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer";

(iv) in sub-rule (4), for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer";

(v) in sub-rule (6), for the words "Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer";

(vi) in sub-rule (7), for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(vii) in sub-rule (8), for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(ix) in sub-rule (9), for the words "Assistant Commissioner or Sales Tax Officer", substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(d) in rule 104,

(i) in sub-rule (1), for the words "Assistant Commissioner or Sales Tax Officer", occurring in two places, substitute the words "Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(ii) in sub-rule (2) of rule 104, for the words "the Assistant Commissioner, Sales Tax Officer or Assistant Sales Tax Officer", substitute the words "the Joint Commissioner or Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer";

(e) in rule 106, in sub-rule (2), for the words "the Assistant Commissioner", substitute the words "the Deputy Commissioner";

(f) in rule 107, sub-rule (1), for the words "Assistant Commissioner", substitute the words "Joint Commissioner or Deputy Commissioner";

(g) in rule 108,

(i) in sub-rule (4), for the words "Assistant Commissioner", substitute the words "Joint Commissioner or Deputy Commissioner";

(ii) in sub-rule (5), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner or the Deputy Commissioner";

(h) in rule 109,

(i) in sub-rule (1), for the words "an Assistant Commissioner", substitute the words "a Joint Commissioner or a Deputy Commissioner";

(ii) in sub-rule (2), in the Form of Option, for the words "the Assistant Commissioner/", substitute the words "the Joint Commissioner/Deputy Commissioner";

(i) in rule 110, in sub-rule (5), in clause (b), for the words "Additional Commissioner or Deputy Commissioner, Assistant Commissioner of Sales Tax Officer", substitute the words "the Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer";

(j) in rule 111,

(i) in sub-rule (1), in clause (a), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner or Deputy Commissioner";

(ii) in sub-rule (6), for the words "Deputy Commissioner or Assistant Commissioner", substitute the words "Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(k) in rule 112,

(i) in sub-rule (1), for the words "the Assistant Commissioner" substitute the words "the Joint Commissioner or Deputy Commissioner";

(ii) in sub-rule (6), in the proviso, for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner or Deputy Commissioner";

(iii) in sub-rule (7), for the words "the Assistant Commissioner", substitute the words, 'the Joint Commissioner or Deputy Commissioner',

(iv) in sub-rule (8), for the words, "Deputy Commissioner or Assistant Commissioner", substitute the words "Joint Commissioner or Deputy Commissioner";

(l) in rule 114, for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner or Deputy Commissioner";

(m) in rule 120,

(i) in clause (a), for the words "the Deputy Commissioner, Assistant Commissioner", substitute the words "the Joint Commissioner or Deputy Commissioner";

(ii) in clause (c), for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Joint Commissioner or Deputy Commissioner";

(n) in rule 121, in sub-rule (2),

(i) in clause (a), for the words "the Deputy Commissioner, Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner".

(ii) in clause (b), for the words "the Deputy Commissioner, Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(o) in rule 122, for the words "the Deputy Commissioner, Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(p) in rule 123, for the words "the Deputy Commissioner, Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(q) in rule 125,

(i) in sub-rule (1), for the words "an Assistant Commissioner", occurring in two places, substitute the words "a Joint Commissioner, Deputy Commissioner";

(ii) in sub-rule (2), for the words "an Assistant Commissioner", substitute the words "a Joint Commissioner, Deputy Commissioner";

(r) in rule 126,

(i) in sub-rule (1), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(ii) in sub-rule (2), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(s) in rule 127,

(i) in sub-rule (1), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(ii) in sub-rule (2), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(t) in rule 128,

(i) in sub-rule (1), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(ii) in sub-rule (3), for the words "the Assistant Commissioner", substitute the words "the Joint Commissioner, Deputy Commissioner";

(u) in rule 129,

(i) in sub-rule (3), for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner";

(ii) in the proviso to sub-rule (4), for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner";

(v) in rule 130, for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner";

(w) in rule 131,

(i) in sub-rule (1), for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner";

(ii) in sub-rule (2), for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner";

(x) in rule 132,

(i) in sub-rule (1), for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner";

(ii) in sub-rule (2), for the words "Deputy Commissioner, Assistant Commissioner", substitute the words "Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner";

(7) in CHAPTER XIV,

(a) in PART I, in rule 137,

(i) for sub-rule (1), substitute the following sub-rule (1):

"Where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Sales Tax Officer in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner or a Joint Commissioner, in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is a Joint Commissioner or Senior Joint Commissioner in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Joint Commissioner in rank, such appeal shall lie to the appellate authority who is a Senior Joint Commissioner in rank as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Senior Joint Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner in rank as may be authorised by the Commissioner";

(ii) for the proviso to sub-rule (1), substitute the following proviso:

"Provided that if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Deputy Commissioner to that of another Deputy Commissioner or Joint Commissioner, or from the file of one Joint Commissioner to that of another Joint Commissioner or Senior Joint Commissioner, or from the file of one Senior Joint Commissioner to that of another Senior Joint Commissioner or Additional Commissioner, or from the file of one Additional Commissioner to that of another Additional Commissioner or Special Commissioner, and thereupon the Deputy Commissioner or the Joint Commissioner or the Senior Joint Commissioner or the Additional Commissioner or the Special Commissioner, as the case may be, to whose file the appeal is so transferred, shall proceed with and dispose of the appeal as if it had been duly filed before him,";

(b) in PART II,

(i) in rule 142,

(A) in sub-rule (1),

(I) in clause (a), for the words "by an Assistant Commissioner", substitute the words "by a Deputy Commissioner or a Joint Commissioner";

(II) for clause (b), substitute the following clause:

"(b) any order passed by a Deputy Commissioner or a Joint Commissioner, as a registering authority or as an assessing authority or otherwise, may be revised by a Senior Joint Commissioner or an Additional Commissioner, on his own motion, who has jurisdiction over such Deputy Commissioner or Joint Commissioner, as the case may be;";

(III) for clause (c), substitute the following clause:

"(c) any order passed by a Joint Commissioner or a Senior Joint Commissioner may be revised by an Additional Commissioner or by a Special Commissioner on his own motion;";

(IV) for clause (d), substitute the following clause:

"(d) any order passed by an Additional Commissioner may be revised by a Special Commissioner on his own motion;";

(B) in sub-rule (2), in TABLE A,

(I) for the words "Assistant Commissioner or Deputy Commissioner" in column (4) against serial No. 1 in column (1), substitute the words "Deputy Commissioner or Joint Commissioner or Senior Joint Commissioner";

(II) for the words "Assistant Commissioner or Deputy Commissioner" in column (4) against serial No. 2 in column (1), substitute the words "Deputy Commissioner or Joint Commissioner or Senior Joint Commissioner";

(III) in serial No. 3, in column (1),

(1a) for the words "Assistant Commissioner" in column (2), substitute the words "Deputy Commissioner";

(1b) for the words "Deputy Commissioner" in column (4), substitute the words "Joint Commissioner";

(IV) in serial No. 4, in column (1),

(1a) for the words "Deputy Commissioner" in column (2), substitute the words "Senior Joint Commissioner", (1b) for the words "Additional Commissioner" in column (4), substitute the words "Additional Commissioner or Special Commissioner";

(C) in sub-rule (2A), in TABLE B,

(I) for the words "Assistant Commissioner" in column (2) against serial No. 1 in column

(1), substitute the words "Deputy Commissioner or Joint Commissioner";

(II) for the words "Deputy Commissioner" in column (2) against serial No. 2 in column (1), substitute the words "Senior Joint Commissioner";

(III) in serial No. 5 in column (1),

(1a) for the words "Assistant Commissioner" in column (2), substitute the words "Joint Commissioner";

(1b) for the words "Deputy Commissioner" in column (4), substitute the words "Senior Joint Commissioner."

(IV) in serial No. 6 in column (1), for the words, "Deputy Commissioner" in column (2), substitute the words "Senior Joint Commissioner";

(ii) in rule 145, in sub-rule (3B), for the words "Deputy Commissioner", substitute the words "Senior Joint Commissioner";

(c) in part III,

(i) in rule 147, in sub-rule (6),

(A) in clause (a),

(I) for the words "Assistant Commissioner", substitute the words "Joint Commissioner';

(II) for the words "Sales Tax Officer", substitute the words "Deputy Commissioner or Sales Tax Officer";

(B) in clause (b),

(I) for the words, "Deputy Commissioner" substitute the words "Senior Joint Commissioner";

(II) for the words, "Assistant Commissioner" substitute the words "Joint Commissioner";

(C) in clause (c), for the words, "Deputy Commissioner", substitute the words "Senior Joint Commissioner";

(ii) in rule 155, in sub-rule (1),-

(A) in clause (a), for the words, "an Assistant Commissioner or a Deputy Commissioner," substitute the words "a Deputy Commissioner or a Joint Commissioner or a senior Joint Commissioner";

(B) in clause (b), for the words, "Assistant Commissioner, a Deputy Commissioner," substitute the words "a Deputy Commissioner or a Joint Commissioner or a Senior Joint Commissioner";

(iii) in rule 158, for the words "Deputy Commissioner or Assistant Commissioner," substitute the words "Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(iv) in rule 159,

(A) in sub-rule (1), for the words "Deputy Commissioner or Assistant Commissioner," substitute the words "a Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(B) in sub-rule (3), for the words "Deputy Commissioner or Assistant Commissioner," substitute the words "Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(v) in rule 160,-

(A) in clause (a), for the words "a Deputy Commissioner or an Assistant Commissioner," substitute the words "Senior Joint Commissioner or a Joint Commissioner or a Deputy Commissioner";

(B) in clause (b), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(8) in CHAPTER XV,-

(a) in PART I, in rule 171, in sub-rule (2),-

(i) for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(ii) for the words "such Deputy Commissioner or Assistant Commissioner," substitute the words "such Senior Joint Commissioner or such Joint Commissioner or such Deputy Commissioner";

(b) in PART II, in rule 181, in sub-rule (2),-

(i) for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(ii) for the words "such Deputy Commissioner or Assistant Commissioner," substitute the words "such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(c) in PART III,-

(i) in rule 184,-

(A) for the words "such Deputy Commissioner or Assistant Commissioner," substitute the words "such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner;

(B) in the proviso, for the words "such authorised Deputy Commissioner or Assistant Commissioner," substitute the words "such authorised Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner;

(ii) in rule 185,-

(A) in sub-rule (1), for the words "the Deputy Commissioner or the Assistant Commissioner," occurring in two places, substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(B) in sub-rule (3), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner';

(iii) in rule 186,-

(A) in sub-rule (1), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(B) in sub-rule (2), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(C) in sub rule (3), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(iv) in rule 187, in sub-rule (3), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(d) in PART IV,-

(i) in rule 192,-

(A) in sub-rule (1),-

(I) for the words "such Deputy Commissioner or Assistant Commissioner," substitute the words, "such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(II) in the proviso, for the words "such authorised Deputy Commissioner or Assistant Commissioner," substitute the words, "such authorised Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(B) in sub-rule (3), for the words "the Deputy Commissioner or the Assistant Commissioner," occurring in two places, substitute the words, "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(C) in sub-rule (5), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words, "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(ii) in rule 193, for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words, "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(e) in PART V, in rule 194A,-

(i) in sub-rule (1),-

(A) for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words, "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(B) for the words "such Deputy Commissioner or Assistant Commissioner," substitute the words, "such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(C) for the words "said Deputy Commissioner or Assistant Commissioner," substitute the words, "said Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(ii) in sub-rule (2), for the words "the Deputy Commissioner or the Assistant Commissioner," substitute the words, "the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner";

(9) in CHAPTER XVI, in rule 207, in sub-rule (3), for the words "Deputy Commissioner or Assistant Commissioner," substitute the words, "Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner";

(10) in From No. 16, for the words "Deputy Commissioner," wherever they occur, substitute the words "Senior Joint Commissioner";

(11) in Form No. 76, for the words "Deputy Commissioner or Assistant Commissioner," wherever they occur, substitute the words, "Senior Joint Commissioner or Joint Commissioner";

(12) in Form No. 78, for the words "Deputy Commissioner or Assistant Commissioner," wherever they occur, substitute the words, "Senior Joint Commissioner or Joint Commissioner";

(13) in Form No. 83, for the words "Assistant Commissioner / Sales Tax Officer," wherever they occur, substitute the words "Joint Commissioner / Deputy Commissioner / Sales Tax Officer".

2. This notification shall came into force with effect from the 16th day of January, 2009.

By order of the Governor,