Powers of the Commissioner

Powers of the Commissioner.- (1)

1. (i) Where any question arises, otherwise than in proceedings before a court, or in any proceeding under sections 21, 22 and 23, whether for the purpose of this Act,-

1. (a) any person is a dealer; or
2. (b) any particular dealer is required to be registered; or
3. (c) any transaction is a sale, and if so the sale price thereof; or
4. (d) any tax is payable in respect of any particular sale or purchase or if tax is payable, the point and the rate thereof; or
5. (e) any particular thing done to any goods amounts to or results in the manufacture of goods; or
6. (f) any dealer is entitled to any particular amount of input tax credit, the Commissioner may suo moto or on filing of an application in the prescribed manner, shall make an order determining such question.
   • (ii) Where any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section, but such question may be raised by the party concerned in the appeal against, or by way of revision of such order.
   • (iii) The Commissioner under clause
   • (i) may direct that the determination shall not affect the liability of any person under this Act, in respect of any sale or purchase affected prior to the determination.
   • (iv) Where an order of the Commissioner passed in clause
   • (i) is modified in any way in appeal or revision, the modified order shall be effective from the date of order passed in such appeal or revision. (2)
   • (i) The Commissioner may suo moto or on filing of an application by a dealer transfer any case under this Act from one officer or authority to other officer or authority, on the following grounds, namely:-
7. (a) Dispute of jurisdiction; or
8. (b) Apprehension of miscarriage of justice; or
9. (c) Business convenience.
   • (ii) Notwithstanding anything contained in clause (i), the Commissioner or any other officer authorized by him in this behalf may, at any time, for administrative reasons, transfer any case or cases from one officer or authority to other officer or authority, without issuing any notice to the dealer or dealers concerned. Explanation.- The word ‘case’ in relation to any dealer under this section shall mean any proceeding pending under this Act on the date of the order made under clause
   • (i) or which may have been completed on or before such date or which may commence after such date.

1. (3) On an application filed by a dealer, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such dealer in monthly instalments not exceeding twenty four, subject to payment of interest under section 14 and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the dealer, be liable for recovery.
2. (4) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. Upon such notification being issued, the Commissioner, or any person authorized by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected. (5)
   • (i) The Commissioner may suo moto or otherwise, call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner is either erroneous, or prejudicial to the interest of the State revenue, he may, after having made or after having caused to be made such enquiry as he considers necessary, and after having given to the dealer a reasonable opportunity of being heard, pass such order or issue such direction as he deems proper under the circumstances of the case.
   • (ii) No order or direction under clause
   • (i) shall be passed or issued by the Commissioner if a period of five years has already elapsed from the date on which the order sought to be revised was passed.
3. (6) The Commissioner may from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as he may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the Commissioner.
4. (7) For the purposes of official use, the Commissioner may, by notice in any newspaper, or in such other manner as he deems proper, call upon all dealers or any class of dealers or persons to furnish such information, statement or return as may be specified in the notice issued in this behalf.
5. (8) No such orders, instructions, or directions shall be issued under sub-section
6. (6) so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
7. (9) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion or on an application by a registered dealer liable to pay tax under this Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue, clarify the rate of tax payable under this Act in respect of goods liable to tax under this Act, and all officers and persons employed in the execution of this Act shall observe and follow such clarification.
8. (10) No such application under sub-section
9. (9) shall be entertained unless it is accompanied by proof of payment of such fee, paid in such manner, as may be prescribed.