SALES TAX AUTHORITIES.
The Sales Tax Authorities have two wings- Administrative and Judicial. The Administrative wing is headed by Excise and Taxation Commissioner and Judicial wing has a sole authority in the sales Tax Tribunal. The State Government may appoint a person as Excise and Taxation Commissioner and such other persons e.g, Deputy and Assistant Excise and Taxation Officers , to assist him as the State Government may think fit. The persons appointed under section 3(1) of the act shall exercise such powers as are conferred upon them and shall perform such duties as may be required by or under this act. All persons appointed under section 3(1) and the Presiding Officer of the Tribunal shall be deemed to be the public servants within the meaning of section 21 of I.P.C.
For carrying out the purposes of this act, the state government appoints a person to be excise and taxation commissioner and such other persons to assist him as it thinks fit.
The persons normally appointed to assist excise and taxation commissioner are:
all the authorities appointed under section 3(1) of the act upto the rank of assistant excise and taxation officer are known as assessing authorities.
Excise and Taxation Commissioner
Joint Excise and Taxation Commissioner
Deputy Excise and Taxation commissioner
Assistant Excise and Taxation Commissioner
Excise and Taxation Officer
Excise and Taxation Inspector
The commissioner or any person appointed to assist him may for the purpose of this act ,require any dealer to produce before him any before him any book ,document or account relating to his business, and may inspect , examine or copy the same and make such enquiries from such dealer relating to his business ,as may be necessary. Books ,documents and accounts of a period more than the five years prior to the year in which assessment is made shall not be so required.
or document shall forthwith grant a receipt for the same and shall-
return to the dealer or the person from whose custody it was seized after examination or after having such copies or extracts taken there from as may be considered necessary , provided the dealer or gives a receipt in writing for the book, account register or document returned to him.
Reassessment. If on the basis of definite information , the authority has reason to believe and he is sure on the basis of information available that the business of the dealer has been either under-assessed or has escaped assessment in any year , he may , at any time within five years following the close of the year of which the turnover is proposed to be reassessed.
The term of the office of the Presiding Officer of a tribunal shall be three years and he shall not be eligible for re-appointment
The presiding Officer of a tribunal may, at any time by Writing under his hand addressed to the State Government resign his office, but his resignation shall take effect from the date on which it is accepted.
Powers of tribunal to the commissioner and his assistants to take evidence on oath etc.
The tribunal or the commissioner or any other person appointed to assist him under section 3(1)shall have the same power as arevested in a court under the code of
Civil Procedure,1908. when Trying a suit in respect of the following matters, namely
Enforcing the attendance of any person and examining him on oath of affirmation;
if State Government Constituting more than one Tribunals the State Government shall by notification, define the limits of jurisdiction of each tribunal and where an appealapplication or revision pending before a tribunal relates to the local limits of an area which as a resultof the issue of such a notification has fallen within the jurisdiction of another tribunal such an appeal shall stand transferred to and heard and decidd by the other Tribunal.
Notwithstanding anytime contained i9n section 3-A(5), where there are more Tribunal than one the State Government may, at any time by reason of insufficiency of work pending before the Tribunals, dissolve any Tribunal and No Presiding Officer of the tribunal affected by such dissolution shall have any claim against the state government.
The further period after the date of expiry of three consecutive years;