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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
CHAPTER IX

Body 56. Delegation of Commissioner's powers

The Commissioner may delegate the powers conferred and the duties imposed upon him under the section or, as the case may be, rule framed under the Act as specified in column (2) of the table below and described in corresponding entry in column (3), to the officer not below the rank specified in column (4) thereof. -

S.No.

(1)

Section/Rules

(2)

Description of Power

(3)

Designation of Officer and conditions of delegation (4)
1 6 To determine liability to pay tax Assistant Commercial Tax Officer
2

 

17

 

(i) To grant registration certificate under section 17 Assistant Commercial Tax Officer
(ii) To impose penalty under sub-section (6) of section 17, and Assistant Commercial Tax Officer
(iii) To amend or cancel or reinstate a registration certificate Assistant Commercial Tax Officer
(iv) To demand and to forfeit security under sub-section (12) of section 17. Assistant Commercial Tax Officer
3

 18

 (i) To require any dealer to furnish returns Assistant Commercial Tax Officer
(ii) To exempt a dealer from furnishing returns or to permit a dealer to furnish returns for different period Deputy Commissioner
(iii) To exempt a registered dealer having more than one place of business from submitting separate returns in respect of each place of business Deputy Commissioner
(iv) To impose penalty Assistant Commercial Tax Officer
(v) To verify correctness of return or returns Assistant Commercial Tax Officer
4

 19

 

(i) To select dealers for audit Deputy Commissioner
(ii) To undertake tax audit Assistant Commercial Tax Officer
5

 20, 21, 24 and 55A

 To make an assessment or re-assessment of tax for any period in respect of turnover and/or to impose penalty or to levy interest or to grant further time to pay such tax, interest and/or penalty or to allow the payment of tax, interest or penalty in instalment and to exercise all other powers under sections 20,21, 24 and 55A.

(i) Assistant Commercial Tax Officer- up to a turnover and/or aggregate of purchase price of Rs. one crore
(ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. twenty five crores
(iii) Assistant Commissioner in respect of every dealer
6

 

20-A

 

(i) To select dealers for re-assessment Deputy Commissioner
(ii) To make re-assessment Assistant Commercial Tax Officer
6A. 21-A To permit a casual dealer Assistant Commercial Tax Officer
7 25 To require a registered dealer to pay tax in advance of assessment on failure to furnish returns. Assistant Commercial Tax Officer

 

8

26 (i) To enroll a person Assistant Commercial Tax Officer
(ii) To impose penalty Assistant Commercial Tax Officer
9 35 To pass an order including an order of forfeiture of any amount collected by any dealer or person in contravention of the provisions of sub-section (1)of section 35, publication of notice thereof and refund of such amount to the person from whom it was so collected. Assistant Commercial Tax Officer
10 37 (i) To sanction refund of excess tax or penalty, interest , input tax rebate, or any other amount

(ii) To sanction payment of interest on delayed refunds

Commercial Tax Officer
10A. 37-A To grant refund of unadjusted input tax rebate Assistant Commercial Tax Officer
11

39 (i) To require a registered dealer to keep accounts in a particular form and manner Deputy Commissioner
(ii) To impose penalty Assistant Commercial Tax officer
12 40 To impose penalty for not issuing a bill, invoice or cash memorandum or for not maintaining counterfoil or duplicate of such bill, invoice or cash memorandum or for not preserving the counterfoils thereof for a period of not less than five years from the date of issue of the bill, invoice or cash memorandum or till the completion of assessment whichever is earlier Assistant Commercial Tax Officer
13 42 To transfer any proceeding or any class of proceedings under any provision of the Act Deputy Commissioner
14 44 Power to call for information in certain cases Assistant Commercial Tax Officer
15 47 Power of revision Deputy Commissioner
16 52 To impose penalty Assistant Commercial Tax Officer
17 54 To rectify mistake under sub-section (I) of section 54 Assistant Commercial Tax Officer
18

 55

 (i) Powers under sub- sections (3) to (5) Inspector of Commercial Tax
(ii) Powers under sub- section (6) Assistant Commissioner
18A 56 Power of survey and cross verification Inspector of Commercial Tax and Taxation Assistant.
18AA.

 

62

 

(i) To enroll a transporter Assistant Commercial Tax Officer
(ii) To impose penalty Assistant Commercial Tax Officer
18AAA. 63 To impose penalty Assistant Commercial Tax Officer
18AAAA 64 Penalties Assistant Commercial Tax Officer.
18B 64-A To compound offences, to determine and to accept composition money Commercial Tax Officer
19 73 To determine input tax rebate Assistant Commercial Tax Officer
20 Rule 84 To impose penalty in respect of contravention of any rule Assistant Commercial Tax Officer