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.

     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, 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 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 pf 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.

     Initially this office started as Ganjam-II Circle, Bhanjanagar under the Ganjam Range, Berhampur with the Jurisdiction of Bhanjanagar Sub-Division and Pgulbani District having post commercial Tax Officer and after creation of a new circle namely Phulbani Circle, Phulbani in 1989, still then the Circle is functioning with the jurisdiction of Bhanjanagar Sub-Division only. Further after introduction of value Added Tax act the circle is renamed as Bhanjanagar Circle, Bhanjanagar and the post of commercial Tax officer is redesignated as Asst. Commissioner of Commercial Taxes.

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, 1999, Odisha State Tax on Professions, Trades, Callings and 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, Notifications etc.

7. Organizational Structure:

     The head of the office is Asst. Commissioner of commercial Taxes, (ACCT) OFS-I, who is assisted by oneCommercial Tax Officer (post vacant), four Asst. Commercial Tax Officer (one post vacant)

8) Expectation of Public Authority from the Public:

The Department is emphasizing on consumer awareness through Electronic Media & Newspapers for enhancing its effectiveness and efficiency.

9) Arrangements/ Methods for seeking Public Participation:

Suggestion through State level and Range level Advisory Committees.

10) Mechanism available for Monitoring the Service Delivery & Public Grievance Resolution:

a) Help Line No.-0671-2307451 of the C.C.T (O) Cuttack.
b) Grievance Hearing by the C.C.T.(O)- From 3.30 P.M to 5.00 P.M on every Saturday.
c) Grievance hearing by the A.C.C.T from 3.30 P.M to 5.00 P.M on every Saturday.
d) Establishment of a HELPDESK in the Circle office manned by an A.C.T.O to render necessary help and guidance to the dealers and other stakeholders.