The Orissa Value Added Tax Act, 2004 Notifciation
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Body NOTIFICATION No.III(III)33/10-11005/CT., Dated 1st July, 2010

In exercise of the powers conferred by sub-rule (8) of Rule 4 of the Orissa Value Added Tax Rules, 2005 and in supersession of earlier Notification No.12691 dt.10.07.2009, I, Sri N.B Dhal, I.A.S, Commissioner of Sales Tax, Orissa, Cuttack, do hereby specify the following functions to be discharged by the officers appointed under sub-section (2) of Section 3 of the OVAT Act, 2004 as per the schedule below, in respect of the dealers whose records are assigned to the LTUs.

Sl. No.	Description of Function	Relevant section under the OVAT Act, 2004	Relevant Rules under the OVAT Rules, 2005	Officers entrusted to carry out the functions
1	Amendment, suspension and cancellation of certificate of Registration	Section 30, 31 and 32	Rules 29, 30, 32, and 33	DCST / ACST of the Circle where the dealer is registered
2	Scrutiny of returns	Sec.38	Rule 40	DCST / ACST / STO of the Circle where the dealer is registered
3	Self assessment of dealers	Sec.39	Rule 40 & 48	DCST / ACST / STO of the Circle where the dealer is registered
4	Action for non-filing or delayed filing of return	Sec.34	Rule 38 & 39	DCST / ACST / STO of the Circle where the dealer is registered
5	Provisional assessment of the dealers who have not filed returns	Sec.40	Rule 47	DCST / ACST/STO of the Circle where the dealer is registered
6	Assessment of dealers on the basis of audit report	Sec.42	Rule 49, 53, 54, 55 & 56	JCST / DCST of the Range and DCST of the Circle
7	Re-assessment of dealers in respect of escaped turnover	Sec.43	Rule 50, 53, 54, 55 & 56	JCST / DCST of the Range and DCST of the Circle
8	Maintenance of account and records at the place of business by the dealers and proceedings for penal action for failure to do so.	Sec.61(5)		DCST / ACST / STO of the Circle where the dealer is registered
9	Issue of tax invoice and proceeding for penal action for non-issue of tax invoice by the dealers.	Sec.62	Rule 9-A, 68 & 71	DCST / ACST / STO of the Circle where the dealer is registered
10	Recovery of dues outstanding against the dealer	Sec.50, 51, & 52	Rule 54, 55 & 62	JCST / DCST of the Range and DCST of the Circle where the dealer is registered
11	Refund	Sec.57 & 58	Rule 64,65 & 66	JCST / DCST of the Range and DCST of the Circle where the dealer is registered
12	Issue of waybills and other statutory forms		Rule 80	DCST / ACST / STO of the Circle where the dealer is registered

Sd/-

(N.B Dhal, I.A.S)

Commissioner of Sales Tax,

Orissa, Cuttack