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-

i) Collection of taxes in a transparent, fair and efficient manner,
ii) Facilitation of trade and commerce by simplification of the procedure,
iii) Encouragement of voluntary compliance by building mutual trust,
iv) Prevention of tax evasion and frauds,
v) 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 1^st 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. 24^th August, 1956. However, the Commissioner of Commercial Taxes, Odisha replaced the Collector pf Commercial Taxes w.e.f. 29^th May, 1957. The Department remained under the administrative control of the Finance Department of the Govt. of Odisha up to the 29^th November, 1951. From the 30^th 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. 28^th October, 1956.

     Office of the Asst. Commissioner of Commercial Taxes, Balangir Circle, Balangir is one of the five Circles under Balangir Range, Balangir.

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) Expectation of Public Authority from the Public:

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