Restrictions and conditions subject to which power to be delegated by commissioner.

3. (1) The Commissioner shall not delegate to any officer appointed to assist him any power, other than those enumerated below in respect of the sections mentioned in column (2), nor shall he delegate any power specified in column (3), to any officer below the rank specified in the corresponding entry in column (4) of the Table below:-

Table

Sl. No.   (1)	Section   (2)	Description of power   (3)	Designation of officer   (4)
1.	2 (7)	To require the owner or lessee or occupier of a warehouse to satisfy that the goods stored at his warehouse are for his personal use or consumption.	Sales Tax Officer
2.	8	To require the Bureau under sub-section  (5) of section 8 of the Act to transfer any accounts, registers or documents including those in the form of electronic records seized by it.	Deputy Commissioner
3.	10	To fix the date of commencement of the liability of a dealer to pay tax and to exercise all other powers under the section.	Sales Tax Officer
4.	11	To exercise all powers under the section.	Sales Tax Officer
5.	12	To exercise all powers under the section.	Sales Tax Officer
6.	14 & 18	To fix the date of commencement of the liability of a dealer to pay tax an to exercise all other powers under section 14 and section 18.	Sales Tax Officer
7.	15 & 16A	To exercise all powers under the section.	Sales Tax Officer
8.	16	To exercise all powers under the section.	Sales Tax Officer
9.	22	To exercise all powers under the section.	Sales Tax Officer
10.	23	To impose penalty under sub-section (4) Sales Tax Officer on a dealer for failure to get himself registered after being liable to pay tax and enforce payment of such penalty.	Sales Tax Officer
11.	24	To exercise all powers under the section.	Sales Tax Officer
12.	25	To enrol a transporter, carrier or transporting agent, to grant him a certificate of enrolment and to impose penalty for failure to apply for enrolment and enforce payment of such penalty.	Sales Tax Officer
13.	26	To demand a reasonable amount of security from a dealer, casual dealer or any other person including a transporter, carrier or transporting agent.	Assistant Commissioner
14.	27, 27A, 27B, 27C, & 27D	To exercise all powers under section 27, section 27A, section 27B, section 27C and section 27D.	Sales Tax Officer
15.	27E	To impose penalty on a dealer for failure to furnish information under section 27A, or section 27B, or section 27C, or section 27D and enforce payment of such penalty.	Sales Tax Officer
16.	28	To amend the certificate of enrolment of a transporter, carrier or transporting agent.	Sales Tax Officer
17.	28A	To cancel the certificate of enrolment of a transporter, carrier or transporting agent.	Sales Tax Officer
18.	29	To cancel the certificate of registration  of a dealer.	Sales Tax Officer
19.	30	To apply for cancellation of certificate of registration under specified circumstances and to exercise all powers under the section.	Assistant Commissioner
20.	30C	To exercise all powers under the section.	Sales Tax Officer
21.	30D	To exercise all powers under the section.	Deputy Commissioner
22.	30E & 30F	To exercise all powers under the sections.	Sales Tax Officer
23.	32	To require any dealer, not liable to pay tax under the Act, to furnish return under sub-section (1);	Assistant Commissioner
24.	33	To exercise all powers under the section.	Sales Tax Officer
25.	36	To determine the interest payable by the Commissioner and to pay such interest to a dealer.	Assistant Commissioner
26.	39	To exercise all powers under the section.	Sales Tax Officer
27.	40	To exercise all powers under the section.	Sales Tax Officer
28.	41	To exercise all powers under the section.	Sales Tax Officer
29.	42	To exercise all powers under the section.	Sales Tax Officer
30.	43	To select dealers for audit under sub-section (1).   To exercise all other powers under the section.	Special Commissioner     Sales Tax Officer
31.	44A	To exercise all powers under the section.	Sales Tax Officer
32.	45, 46, 47 & 48	To make provisional assessment or  assessment of tax, to impose penalty or to fix a date of payment and to exercise all other powers.	Sales Tax Officer
33.	50 & 51	To determine the interest payable by a dealer, to fix date for payment or to rectify the amount of such interest and to exercise all other powers.	Sales Tax Officer
34.	55	To send or forward a certificate to the Tax Recovery Officer and to inform about any subsequent modification, enhancement or reduction in the amount of net tax, or any other tax, interest or penalty.	Sales Tax Officer
35.	56	To forward a certificate to the Recovery Officer under sub-section (1).	Sales Tax Officer
36.	57	To exercise all powers under the section	Sales Tax Officer
37.	60	To direct a person to deposit money and to exercise all the powers under the section.	Sales Tax Officer
38.	60A	To exercise all powers under the section.	Sales Tax Officer
39.	61 & 62	To refund tax, penalty or interest and exercise all other powers.	Sales Tax Officer
40.	63	To exercise all powers under the section.	Sales Tax Officer
41.	64	To exempt dealer from furnishing  tax invoices.	Deputy commissioner
42.	65	To impose penalty for contravention of  the provisions of section 64 or to exempt a dealer from payment of penalty or impose lesser amount of penalty.	Sales Tax Officer
43.	65A	To exercise all powers under the section.	Sales Tax Officer
44.	66	To exercise all powers under the section.	Assistant Sales Tax Officer
45.	70	To furnish such information as may be  required and to inspect accounts of a Officer transporter, carrier or transporting agents.	Assistant Sales Tax Officer
46.	71	To enter into the place of business and search and seize accounts of transporter, Officer etc.	Assistant Sales Tax
47.	72	To stop delivery of goods and seize goods after enquiry.	Sales Tax Officer
48.	77	To exercise all powers under the section.	Sales Tax Officer
49.	78	To exercise all powers under the section.	Sales Tax Officer
50.	79	To exercise all powers under the section.	Sales Tax Officer
51.	80	To require production of declaration under sub-section (1);   To countersign declaration produced by the transporter under sub-section (2) and sub-section (3);   To endorse declaration produced by the transporter under sub-section (4);   To intercept and search goods vehicle, to require to produce declaration and other documents under sub-section (5);   To impose penalty under sub-section (6) to extend the date of payment of such penalty under sub-section (7), to detain goods under sub-section (8), to allow the vehicle to resume its journey under sub-section (9), to seize goods under sub-section (10) and sell such goods in open auction under sub-section (12)and to pay balance amount to owner of such goods under sub-section (13) and to exercise all other powers under the section.	Assistant Sales Tax Officer   Assistant Sales Tax Officer     Assistant Sales Tax Officer   Assistant Sales Tax Officer     Sales Tax Officer
52.	81	To require a transporter to stop a goods vehicle and to produce way bill and Officer documents referred to in sub-section (1) and to countersign such way bill or documents;   To exercise all other powers under the section.	Assistant Sales Tax Officer         Sales Tax Officer
53.	84	To grant permission to appellate authority to extend the time for disposal of appeal;   To exercise all other powers under the section.	Additional Commissioner     Assistant Commissioner
54.	85	To revise suo motu an assessment made or an order passed by a Sales Tax Officer or an Assistant Sales Tax Officer;   To revise suo motu an assessment made Deputy Commissioner or an order passed by an Assistant Commissioner;   To revise suo motu an assessment made or an order passed by a Deputy Commissioner.	Commissioner Assistant       Deputy Commissioner       Additional Commissioner
55.	86	To revise, on application, an assessment made or an order passed by a Sales Tax Officer or Assistant Sales Tax Officer;   To revise, on application, an assessment made or an order passed by an Deputy Commissioner;	Assistant Commissioner       Additional Commissioner
56.	87	To file a memorandum or application before the Appellate and Revisional Board.	Assistant Commissioner
57.	95	To compound offences and to determine and accept composition money.	Deputy Commissioner
58.	96	To exercise all powers under the section.	Sales Tax Officer
59.	99	To issue clearance certificate	Sales Tax Officer
60.	116	To exercise all powers under the section	Sales Tax Officer
61.	117	To exercise all powers under the section.	Sales Tax Officer
62.	118	To exercise all powers under the section.	Sales Tax Officer