Assistant Commercial Tax Officer.

Section 27, 28, 29 and 32 To make an assessment or reassessment of tax or to impose penalty and 2 [to exercise all other powers under Section 27, 28, 29 and 32 except the powers specified in clause (C) of sub-Section (2) of Section 27].

1. (a) in respect of any dealer. Assistant Commissioner of Commercial Tax.
2. (b) in respect of a dealer whose gross turnover of the year preceding the period of assessment does not exceed rupees one crore or who has no turnover liable to assessment for the period preceding the period of Commercial Tax Officer (Subject to the condition that if at any stage during the assessment proceeding in respect of any dealer the Commercial Tax Officer finds that the turnover of such dealer during the year of assessment has 1 Subs. for the word ‘Commissioner’ vide Order No. 804, dt. 31.8.96.

2 Subs. for the words ‘to exercise all other powers under Section 27, 28, 29 and 32’ vide Order

No. 804, dt. 31.8.96.

1. (1) (2) (3) (4)

assessment. already exceeded or is likely to exceed

1 [rupees one and half crore], he shall not complete the assessment proceeding, but shall submit the proceeding to the Assistant Commissioner having jurisdiction over the dealer).

1. (c) in respect of a dealer whose gross turnover of the year preceding the period of assessment does not exceed rupees forty lacs or who has no turnover liable to assessment for the period preceding the period of assessment. Assistant Commercial Tax Officer (Subject to the condition that if at any stage during the assessment proceeding in respect of any dealer the Assistant Commercial Tax Officer finds that the turnover of such dealer during the year

of assessment has already exceeded or is likely to exceed 2 [rupees fifty lacs], he shall not complete the assessment proceeding but shall submit the proceeding to the Commercial Tax Officer having jurisdiction over the dealer).

1. (d) in respect of a dealer who is not registered under the Act but who is deemed to be a registered dealer under sub-Section (4) of Section 10 of the Act and who is liable to pay only purchase tax.
2. (a) Assistant Commissioner in respect of any such dealer.
3. (b) Commercial Tax Officer, if the total purchases of the taxable goods in a year do not exceed rupees ten lacs.
4. (c) Assistant Commercial Tax Officer, if the total purchases of taxable goods in a year do not exceed rupees two lacs. 3 9A Section 27(2)(c) To direct assessment of dealer eligible for summary assessment Deputy Commissioner