Assignment of Powers and Duties to Officers of State Tax as “Proper Officer” under the OGST Act' 2017
11516/CT POL-41/1/2017 Dated:- 25-7-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
ODISHA, CUTTACK
Dated. 25-07-2017
No. 11516/CT POL-41/1/2017
NOTIFICATION
Sub: Assignment of Powers and Duties to Officers of State Tax as "Proper Officer" under the OGST Act' 2017
1. The State Government of Odisha, in exercise of its power under Section 3 of the OGST Act' 2017, have appointed, vide Finance Department Notification No. 19493 Dated 24.06.2017, the following classes of officer for the purposes of this Act, namely; –
(a) Commissioner of State Tax
(b) S
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column (2) of the Table given below are hereby assigned to the officers of State Tax as mentioned correspondingly in Column (3) of the said table, as 'Proper Officer'.
Sl. No.
Description of Powers and Duties as mentioned under
Designation of the Officer of State Tax
1
2
3
1)
Sub-section (1) of Section 64
Deputy Commissioner of State Tax or Assistant Commissioner of State Tax in charge of a Circle (with previous permission of Joint Commissioner of State Tax in charge of Territorial Ranges)
2)
Sub-section (2) of Section 64
Joint Commissioner of State Tax in charge of Territorial Ranges
3)
Section 66
Deputy Commissioner of State Tax or Assistant Commissioner of State Tax in charge of a Circle (with prior approval of the
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pondingly under Column (2) of the Table above as Proper Officer or otherwise, within his/her respective jurisdiction. = = = = = = = = Plain text (Extract) only = = = = = = = =
5. However, as per the provision contained in Section 5(4) of the Act, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State Tax under this Act. (Appointment of Appellate Authorities shall be made by the State Government)
6. Powers specifically conferred on the Commissioner of State Tax under this Act shall be delegated to subordinate officers of State Tax as and when need arises.
7. This order supercedes the previous order issued by the undersigned vide 9834 date 24.06.2017.
(Saswat Mishra, I.A.S.)
Commissioner of State Tax
Odisha, Cuttack
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