10.
Taxing Authorities and Inspectors.- (1) There shall
be the following classes of authorities to be appointed by
the State Government, for carrying out the purpose of this
Act, namely -
(a) Commissioner of Commercial Taxes;
(b) Senior Joint Commissioner of Commercial
Taxes;
(c) Joint Commissioner of Commercial Taxes;
(d) Deputy Commissioner of Commercial Taxes;
(e) Assistant Commissioner of Commercial
Taxes;
(f) Commercial Taxes Officer;
(g) Assistant Commercial Taxes Officer.
(2) The authorities appointed under sub-section
(1) shall, within such areas or in respect of such transactions
falling within an area as the State Government may, by notification
specify, exercise such powers as may be conferred and perform
such duties as may be imposed, by or under this Act.
(3) The Commissioner may appoint such number
of Inspectors of Commercial Taxes as may be necessary to assist
any of the authorities appointed under sub-section (1) and
the Inspectors so appointed shall, within such areas exercise
powers under sub-section (1) and (2) of section 56 and perform
such other functions in the execution of this Act in those
areas as may be prescribed or as the Commissioner may, by
general or special order, assign to them, such assignment
may be subject to such conditions and restrictions as may
be specified in the order.
(4) All persons appointed under sub-section
(1) or sub-section (3) shall be deemed to be public servants
within the meaning of section 21 of the Indian Penal Code,
1860.
(5) The Commissioner may, at any stage,
direct transfer of a proceeding under section 27 or section
28 or section 31 or section 32 or section 33 or section 72
in respect of any dealer from the prescribed authority to
another of the same or higher rank appointed under sub-section
(1) and where such direction is given by the Commissioner
the authority to whom the proceeding is transferred shall
proceed to dispose it of as if it had been initiated by the
said authority, irrespective of the local limits of its jurisdiction;
such transfer shall not render necessary the re-issue of any
notice already issued before the transfer and the authority
to whom the proceeding is transferred may, in its discretion,
continue it from the stage at which it was left by the authority
from whom it was transferred.
(6) For smooth functioning of the office,
it shall be lawful for the Deputy Commissioner or the Assistant
Commissioner In-charge of a circle to allot work and proceedings
amongst the officers posted in the circle, as the case may
be, and it may include transfer of a proceeding from one officer
to another posted in the same office and exercising concurrent
jurisdiction.
(7) The Commissioner may, from time to
time, issue such orders, instructions and directions as he
may deem fit, to the authorities subordinate to him, for carrying
out the purposes of this Act, and such authorities shall observe
and follow such orders, instructions and directions of the
Commissioner:
Provided that no such orders,
instructions and directions shall be issued:
(i) so as to require any authority to pass
a particular order or to dispose of a particular case in a
particular manner; or
(ii) so as to interfere with the discretion
of the Appellate authorities in a particular case.
Provided further that if
the Commissioner is of the opinion that it is necessary in
the public interest so to do, he may cause such orders, instructions
and directions to be published and circulated for general
information. |
