MANUAL-1 

Particulars of Organization, Functions & Duties

[Section-4 (1) (b) (i)]

1. Objectives/ 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.

3. History & Context of its Formulation:

     The Department of Commercial Taxes came into being on the is 1st April, 1947 with Head Quarters at Cuttack for collection of Sales Tax. It was in charge of the Collector of Taxes, Odisha. As 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. However, the Commissioner of Commercial Taxes, Orison replaced the Collector of Commercial Taxes w.e.f. 29th May, 1937. The Department remained under the administrative control of the Finance Department of Government of Odisha up to the 29th November, 1951. From 30th November, 1951, administrative control was transferred from 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, Bargarh is one of the circles under the Sambalpur Range, Sambalpur. It was created vide notification no.-1294/F.dt. 28.09.2006 w.e.f 01.10.2006 with the Jurisdiction of Bargarh District, which is now designed as Asst. Commissioner Commercial Taxes and Seven Asst. Commissioner Tax Officers. Earlier this circle was part of the Sambalpur-1 Circle, Sambalpur under the Sambalpur Range, Sambalpur and included under Sambalpur Range, Sambalpur w.e.f. 01.04.2008 vide notification no. 14744/F dt. 31.03.2008.

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 Entry Tax Act, 199; Odisha State Tax on Professions, Traders, Callings & 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 different provision of the Acts, distribution of statutory forms & Way Bills, receipt of periodical returns under different Acts and providing time to time advice on different aspects of CT Laws, Circulars and Notification etc.