MADHYA PRADESH VALUE ADDED TAX ACT, 2002 Circular
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No.2/2006/25/1/129 dated 1-4-2006

O R D E R

In exercise of the powers conferred by Section 41 of the Madhya Pradesh Vat Act, 2002 (No.20 of 2002) and in supersession of this office order No.370 dated 6.4.1995, the powers and duties specified in column(3) of the table below are hereby delegated to the officers specified in the corresponding entry in column (4) thereof, subject to the conditions mentioned therein.

TABLE

S.No.	Section / Rules	Description of Powers and Duties	Designation of the Officers to whom delegated and conditions of delegation
(1)	(2)	(3)	(4)
1	Section 6	To determine liability to pay tax	Any officer of and above the rank of Commercial Tax Officer, or Assistant Commercial Tax Officer authorized for the purpose in writing by the Deputy Commissioner
2	Section 17	(i) To grant registration certificate under section 17.	Commercial Tax Officer, or Assistant Commercial Tax Officer authorized for the purpose in writing by the Deputy Commissioner
		(ii) To impose penalty under sub-section (6) of Section 17, and
		(iii) To amend or cancel a registration certificate.
		(iv) To demand security under clause (a) of sub-section (12) of section 17
3	Section 18	(i) To require any dealer to furnish returns	Any officer of and above the rank of Commercial Tax Officer, or Assistant Commercial Tax Officer authorized for the purpose in writing by the Deputy Commissioner
		(ii) To impose penalty	Any Officer of and above the rank of Assistant Commercial Tax Officer.
4.	Section 19	(i) To select dealers for audit	Deputy Commissioner
		(ii) To undertake tax audit	Assistant Commissioner
5.	Section 20, 20A, 21 and 24	To make an assessment or reassessment of tax for any period in respect of turnover and/or to impose penalty or to levy interest and to exercise at other powers under sections 20, 21 and 24 except the powers specified in sub section (10) of section 24.
		(a) in respect of any dealer	Assistant Commissioner
		(b) In respect of a dealer whose gross turnover of the year of assessment does not exceed rupees four crores	Commercial Tax Officer (subject to the condition that if at any stage during the assessment proceeding in respect of any dealer the Commercial Tax Officer finds that the turnover of such dealer during the year of assessment has already exceeded or is likely to exceed rupees four crores, he shall not complete the assessment proceeding but shall subject the proceeding to the Assistant Commissioner having jurisdiction over the dealer
		(c ) In respect of a dealer whose gross turnover of the year of assessment does not exceed rupees fifty lacs.	Assistant Commercial Tax officer (subject to the condition that if at any stage during the assessment proceeding in respect of any dealer the Assistant Commercial Tax Officer finds that the turnover of such dealer during the year of assessment has already exceeded or is likely to exceed rupees fifty lacs he shall not complete the assessment proceeding but shall submit the proceeding to the Commercial Tax Officer having jurisdiction over the dealer.
		(d) In respect of a dealer who is not registered under the Act but who is deemed to be a registered dealer under sub Section (3) of Section 10 of the Act and who is liable to pay only purchase tax	(a) Assistant Commissioner in respect of any such dealer. (b) Commercial Tax Officer, if the total purchases of the taxable goods in a year do not exceed rupees twenty lacs. (c) Assistant Commercial Tax Officer, if the total purchases of taxable goods in a year do not exceed rupees four lacs.
6.	Section 20-A	To select dealers for re-assessment	Deputy Commissioner
7.	Section 25	To require a registered dealer to pay tax in advance of assessment on failure to furnish returns.	Any Officer of and above the rank of Assisstant Commercial Tax Office.
8.	Section 26	To impose penalty	Any officer of and above the rank of Commercial Tax Officer, or Assistant Commercial Tax Officer authorized for the purpose in writing by the Deputy Commissioner
9.	Section 36	To pass an order including an order of forfeiture of any amount detected by any dealer or person in contravention of the provisions of sub-section (1) of section 35, publication of notice thereof and refused of such amount to the person from whom at was so collected.	Any officer of and above the rank of Assistant Commercial Tax Officer.
10.	Section 37	To sanction refund of excess tax or penalty, interest input tax rebate or any other amount and to sanction payment of interest on delayed refunds:
		(a) in case of sum not exceeding Rs.20,000/-	Commercial Tax Officer
		(b) in case of sum not exceeding Rs.40,000/-	Assistant Commissioner
		(c) in case of sum not exceeding Rs. 5 lacs	Deputy Commissioner
		(d) in all cases	Additional Commissioner
11.	Section 40	To impose penalty for not issuing bill, invoice or cash memorandum or for not maintaining counterfoil of 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.	Any officer of and above the rank of Assistant Commercial Tax Officer.
12.	Section 42	To transfer any proceeding or any case of proceeding under any provision of the Act.	Deputy Commissioner
13.	Section 44	Power to case for nomination in certain cases.	Any officer of and above the rank of Assistant Commercial Tax Officer.
14.	Section 47.	To revise any order passed by Commercial Tax Officer or Assistant Commercial Tax Officer.	Deputy Commissioner
15.	Section 52	To impose penalty	Any officer of and above the rank of Assistant Commercial Tax Officer.
16.	Section 54	To rectify mistake under sub-section (1) of section 54.	Any officer of and above the rank of Assistant Commercial Tax Officer.
17.	Section 73.	To determine input tax rebate	Any officer of and above the rank of Assistant Commercial Tax Officer.
18.	Rule 84	To impose penalty in respect of contravention of any rule.	Any officer of and above the rank of Assistant Commercial Tax Officer.