MANUAL-1 

Particulars of Organization, Functions & Duties

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

1. Objectives/ Purpose of the Organization:

To improve the quality & standard of tax governance by providing a credible,responsive & committed delivery system.

2. Mission/ Vision Statement:

The Commerce Tax Department with a vision to achieve excellence in the formulation and implementation of different taxes administered by it works for the following mission:

i) Effective tax administration having minimum government with maximum governance.
ii) Facilitation of trade and commerce by simplification of the procedure.
iii) Encouragement of voluntary compliance by building mutual trust.

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, Sambalpur II Circle, Sambalpur is one circle under Sambalpur Range, Sambalpur. It was created as a Circle vide sanction Order No.1138/ F dt.1.3.1947 with the post of CTO, which now designated as ACCT. The Sambalpur I Circle was divided in to three Circle i.e. Sambalpur I Circle, Sambalpur III Circle and Deogarh Circle w.e.f. 1.10.2006 vide Notification No. 1294/ F dt.28.9.2006. Since 1.10.2006 the Sambalpur II Circle is separately function with the jurisdiction of area covered under Rengali P.S,Hirakud P.S,Sambalpur Sadar P.S, Burla P.s,Sason P.S,Dhama P.S & Katarbaga P.S

4. Duties of the Public Authority:

To enhance trust & confidence, to be responsive & facilitative in approach, meet tax obligation & receive their entitlement.

5. Main Activities & Functions:

Making the administration simple, entrepreneur, friendly, accountable and regulating the trade and commerce 

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, E-services.

7.Organizational Structure:  The Head of the Office is the Asst. Commissioner of Commercial Taxes, (A.C.C.T) OFS-I who is assisted by two Commercial Tax Officer (C.T.O), O.F.S and 7 nos. of Asst. Commercial Tax Officers (A.C.T.O) out of which at present three are vacate .

8. Expectation of Public Authority from the Public:

To be truthful, extend advice, pay tax due in time.

9. Arrangements/ Methods for seeking Public Participation:

Suggestion through State level and Range level Advisory Committee, Meetings, frequent interaction with tax association, chamber of commerce, public display of new laws/rules,.