MANUAL-1
Particulars of Organization, Functions & Duties
[Section-4 (1) (b) (i)]
1. Objects/ Purpose of the Organization:
Collection of tax revenue for the state with due concern for the tax payers.
2. Mission/ Vision Statement:
The Commercial Tax Department with a vision to achieve excellence in the formulation and implementation of different taxes administered by it works for the following mission.
Collection of taxes in a transparent, fair and efficient manner, facilitation of trade and commerce by simplification of the procedure, encouragement of voluntary compliance by building mutual trust, prevention of tax evasion and frauds making the tax administration more transparent, prompt, efficient and accountable to the stakeholders.
3. Brief History & Context of its Formation:
The Department of Commercial Taxes came into being on the 1st April, 1947 with Head Quarters at Cuttack for collection of Sales Tax. It was in charge of the Collector of Commercial Taxes, Odisha. As the head of the Department, the post of Commissioner of Commercial Taxes, Odisha was created w.e.f. 24th August, 1956. However, the Commissioner of Commercial Taxes, Odisha replaced the Collector of Commercial Taxes w.e.f. 29th May, 1957. The Department remained under the administrative control of the Finance Department of the Govt. of Odisha up to the 29th November, 1951. From the 30th November, 1951. Administrative control was transferred from the Finance Department to the Revenue (Commercial Taxes) Department., Sambalpur. Again the administrative control was transferred to Finance Department w.e.f. 28th October, 1956.
Office of the Asst. Commissioner of Commercial Taxes, Bhubaneswar II Circle, Bhubaneswar is one of the units under joint commssioner of commercial taxes, Bhubaneswar Range Bhubaneswar.
4. Duties of the Public Authority:
Collection of Indirect Taxes under Odisha Value Added Tax Act, 2004; Odisha Sales Tax Act, 1947; Central Sales Tax Act, 1956; Odisha Entertainment Tax Act, 2006; Odisha luxury Tax Act, 1995, Odisha Entry Tax Act, 1999, Odisha State Tax on professions, Traders, Calling & employments Act, 2000
5. Main Activities & Functions:
Tax administration and monitoring of collection of commercial taxes.
6. Details of Service Rendered:
To facilitate the tax administration, the Department provides statutory services like registration of the dealer under the provision of different Acts, distribution of statutory Forms & Waybills, receipt of periodical returns under different Acts and providing time to time advice on different aspects of C.T. Laws, Circulars, and Notifications etc.
7. Oraganization Structure:
The Head Of the Office is the Asst. Commssioner of Commercial Taxes, (ACCT), OFS-I (JB) who is asisted by Commercial Tax Officers (CTO), and Assistant Commercial Tax Officer (ACTOs).
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