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SALES TAX AUTHORITIES - PowerPoint PPT Presentation

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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.




Tax Authorities

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:

  • Assistant Excise and Taxation Commissioner .
  • Collector means the collector of district within which a dealer has his place of business or the head office of the business if the business is carried on at more than one place.
  • Deputy Excise and Taxation Commissioner.
  • Excise and Taxation Officer including excise and taxation officer (enforcement) and excise and taxation officer (mobile squad).

Inspector means taxation inspector or taxation sub- inspector.

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.


Sales Tax 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


Powers And Functions Of Assessing Authorities

  • Power to demand production of account books.

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.


Power to seize the books.

  • The officer seizing the book, account register

or document shall forthwith grant a receipt for the same and shall-

  • in the case of books, account register or document which was being used at the time of seizing ,within a period of ten days from the date of seizure;
  • in any other case , within a period of sixty days from the date of seizure;

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.


Power to search.

  • An officer may enter and search any office, shop. godown ,vessel ,vehicle ,or any other place of business of the dealer or any building or place except residential houses where such officer has reason to believe that the dealer keeps or is, for the time being , keeping any book, account register or document or goods relating to his business.
  • Power to seize goods.
  • Any officer shall have power to seize any goods which are found in any office , shop , godown , vessel, vehicle or any other place of business or any building but not accounted for by the dealer in his books, accounts registers, records and other documents.

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.

  • Power to call for information from banking companies, etc.
  • the commissioner appointed to assist him may for carrying out the purpose of this act, require any person, including a banking company , post office or any other officer to furnish any information or statement useful for any proceeding under this act.

Constitution Of Tribunal[section 4]

  • The state government by notification in the official Gazette, constitute one or more tribunals as the state Government may deem fit ,to exercise the functions conferred by this Act. A tribunal shall consist of One person only to be appointed by the state government popularly called presiding Officer. A person shall not be Qualified for appointment as a Presiding Officer Of A Tribunal unless-
  • He is a serving or a retired judge of the High Court.
  • He is a Serving Or A retired Member of the Indian Administrative Services who is or has been a Financial commissioner.
  • No person Shall be Appointed or continue as a Presiding Officer of a tribunal if he has attained the age of sixty-five years.

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 shall be entitled to such salaries and allowance and shall be governed by such conditions of service as maybe prescribed.
  • Removal of Presiding Officer
  • The Presiding Officer of a tribunal may be removed from the office by the state government, if
  • he is adjudged an insolvent ;
  • He takes up employment outside the duties of his office;
  • In the opinon of the State Government
  • a)He Has Become incapable of acting on account of unsoundness of mind or other reason;
  • b)He is guilty of such misconduct as would render him unfit to continue as Presiding Officer

Resignation of Presiding Officer

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;

  • Compelling the Production of documents and impounding or detaining them;
  • Issuing commissions for the examination of witnesses;
  • Requiring or accepting proof of facts by affidavits;
  • Such other powers as may be prescribed and any proceedings
  • under this act before the tribunal or the commissioner or any person appointed to assist him shall be deemed to be judicial proceeding with the meaning of section 193 and 228 and for the purposes of section199 of Indian Penal court

Jurisdiction Of Tribunals In Case There Are More Tribunals Than One

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.


Dissolution Of 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.







Power to Exempt

  • The State Government, if satisfied that it is necessary or expedient so to do in the interest of cottage industries, may by notification exempt any class of co-operative societies or persons from the payment of sales tax on the purchase or sale of any goods subject to such conditions as may be specified in such notification.

Power to Exempt Certain Class of Industries

  • The State Government, if satisfied that it is necessary or expedient so to do in the interest of industrial development of the State , exempt such class of industries from the payment of tax, for such period and subject to such conditions,as may be prescribed.

Power to Amend Schedule ‘C’

  • The State Government, after giving by notification not less then twenty days notice of its intention so to do, may add to ,or delete from, Schedule C any goods, and there upon schedule “C” shall be Deemed to be amended accordingly.

Power to make Rules [Sec. 70]

  • The State Government may , subject to the condition of previous publication ,make rules for carrying out the purposes of this Act. In particular and without prejudice to the generality of the foregoing power, such rules may prescribe_
  • The salaries ,Allowances and other conditions of service of the Presiding Officer of a Tribunal;
  • The conditions and limitations subject to which a Tribunal shall award costs;

The further period after the date of expiry of three consecutive years;

  • The taxable quantum for particular classes of dealers;
  • The particulars to be contained in a declaration under Section 5; the form of such declaration aand the manner in which such declaration is to be furnished;
  • The Authority to which application s for registration under section 7 or section 8 shall be made;