Deputy Commissioner of CT & GST, CT & GST Circle, Sonepur

Introduction

Background of this Hand-Book (Right to Information Act. 2005):

As per RTI Act-2005 and Odisha RTI Rules,2005.

Objective / Purpose of this Hand-Book:

As per RTI Act-2005 and Odisha RTI Rules,2005.

Who are the Intended users of this hand-books?

As per RTI Act-2005 and Odisha RTI Rules,2005.

Organisation of the information in this hand-book.

As per RTI Act-2005 and Odisha RTI Rules, 2005.

Definitions of various terms used in the handbook.

As per RTI Act-2005 and Odisha RTI Rules, 2005.

Contact person.

As per RTI Act-2005 and Odisha RTI Rules,2005.

Procedure and Fee Structure.

As per RTI Act-2005 and Odisha RTI Rules,2005.

 

  MANUAL-1 

Particulars of Organization, Functions & Duties

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

1.Objective/purpose of the public authority:

Collection of tax revenue for the state with due concern for the tax payers.

2.Mission/Vision Statement of the Public Authority: 

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

1.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 of the public authority and 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. The GST Act came into force w.e.f. 01.07.2017 and The Chief Commissioner of CT & GST, Odisha replaced the Commissioner of Commercial Taxes, Odisha.

Office of the CT & GST Circle, Sonepur is one of the five Circles under Territorial Range, Bolangir.

4.Duties of the public authority:

 Collection of indirect taxes under Odisha Value Added Tax Act, 2004, Odisha Goods and Service Tax Act,2017, Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000.

5.Main activities/ functions of the public authority:

Tax administration and monitoring of collection of Commercial Tax & GST. The Department is emphasizing on consumer awareness through Electronic Media & Newspapers for enhancing its effectiveness and efficiency.

6.List of Services being provided by the public authority with a brief write-up on them:

To facilitate the tax administration, the Department provides statutory services like registration of the dealer under the provision of different Acts and providing time to time advice on different aspects of C.T. &G.S.T.Laws, Circulars, and Notifications etc.

7.Addresses of the office and subordinate offices (if Any).

CT &GST Circle, Sonepur

At-Patabhadi, Near Lulu field

Po/Dist-Subarnapur

PIN-767017

E-mail: acctsonepur@odishatax.gov.in

Contact No.06654-220121

 8.Office timings:

10.00 A.M. to 5.30 P.M.
7.00 A.M. to 1.00 P.M. (Morning Office from 10th April to 15th June)

Arrangements / Methods for seeking Public Participation:

Suggestion through State level and Range level Advisory Committees.

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 3.30P.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.

Address of the Main Office:

Office of the Asst. Commissioner of Commercial Taxes,
Sonepur Circle, Palace Garden, Sonepur, Pin-767017.

Normal Working Hour of the Office:

10.00 A.M. to 5.00 P.M.

  MANUAL-2 

Powers & Duties of Officers & Employees

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

Sl.

Name

Designation

Powers

Duties

Administrative

Financial

Statutory

Others

1

2

3

4

5

6

7

8

1

Sri Priyabarta Sahu OFS-I(SB)

Deputy Commissioner of CT& GST

Head of the office. Overall administration of the office.

Sanctioning authority as per the provision of OGFR. Drawing and Disbursing Officer

PSA Approver, Sanctioning Authority of Leaves

Registering authority, Assessing authority, Tax Recovery Authority, refund processing authority under different statutory Acts administered by the CT & GST Department.

Any other statutory and official work assigned by the authorities.

Overall charges of the office. Nodal Officer for Jana Sunani Cell, Public Authority under RTI Act 2005

 

 

 

 

 

 

2

Sri Sushil Kumar Marpachi, OFS-I (JB)

Asst. Commissioner of CT & GST

-

Purchase Committee (Member)

-

Tax Audit and Adjudication, Return scrutiny, Non-filer Management, Recovery and Collection. Registering Authority

Nodal Officer for Professional Tax, TDS under GST

3

Sri PatitapabanaMahanandia, OA&AS

CT & GST Officer

-

Purchase Committee (Member)

-

Tax Audit and Adjudication, Return scrutiny, Non-filer Management, Recovery and Collection. Registering Authority

-

4

Sri Shyamghana Bag, OSFS

Asst. CT & GST Officer

-

-

-

Registration Enquiry, PT Assessment, Collection of TDS, Arrear and return scrutiny, Non-filer Management, Assist in Audit & Adjudication

 

 

 

 

 

 

 

5

Sri Biplab Kumar Singh, OSFS

Asst. CT & GST Officer

-

-

-

Registration Enquiry, PT Assessment, Collection of TDS, Arrear and return scrutiny, Non-filer Management, Assist in Audit & Adjudication

-

6

Sri Heramba Prasad Sahu

Section Officer

-

-

-

Establishment, Certify copy, RTI, Assembly Question, Refund (Non-GST), Assist in Arrear Collection, TRO

Supervise the work done by the ministerial Staff. Head of the ministerial Staff. Assisting Head office in overall administrative works.

 

7

Sri Soubhagya Ranjan Sahu

Senior Assistant

-

-

-

Maintenance of Bank Draft Register, PT, Statistic, MPR, VAT Registration, Amendment,Accounts &Establishment , In charge of Library, Stock and Store

-

8

Smt Bharati Prabha Behera

Junior Assistant

-

-

-

,Issue and Dispatch,accounts. Assisting Head of the Office.

-

 

 

 

 

9

Sukanta Kumar Padhy

Data Entry Operator

-

-

-

Collect Web information and monthly return information. Assist in statistical information.

-

Duties

 

 

8. Assessment of dealers under Odisha Tax on Profession, Trade and Calling Act, initiation of Tax Recovery Proceedings under the Act and segment- wise monitoring of collection of Profession Tax.

9. Assist the CTO/ ACCT in Tax recovery matters under other CT Acts.

10. Cross verification of Waybills received from different check gates/other offices in respect to the utilization statements and quadruplicate copies submitted by the dealers and report discrepancy if noticed any to the concerned CTO/ ACCT for taking appropriate action.

11. Cross verification of other statutory forms like 'C' form, 'F' form and 'H' form etc. under CST Act and report discrepancies noticed if any to the ACCT.

12. Ensuring timely collection, deposit of TDS and submission of particulars in VAT 605Aby different Engineering Divisions and other deducting authorities by keeping contact and liaison with them and report to the CTO/ ACCT of any statutory violation to issue show cause notices to the concerned authorities and take other legal actions.

13. Analyze data received from departmental data base and intelligence gathered on such analysis and submit the same to the ACCT for taking up surprising inspection or putting a dealer in the Audit programmed or undertaking provisional assessment etc.

14. Verification of the business activities of the dealer/ person issued with form VAT 402-A, on application.

15. Conduct Mobile duty as and when deployed by the ACCT/ JCCT and checking of transport godowns to deter possible tax evasion and avoidance by enforcing different penal provisions.

16. Awareness generation and collection of information from different offices/ dealers.

17. Other miscellaneous official works as assigned by the Higher Authorities from time to time.

Name

Sri H.D. Bahuk

Designation

Senior Clerk

Powers

Others

 

  MANUAL-3 

Procedure Followed in Decision Making Process

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

As per the State Govt. Rule follows

 

 

Information for the Important Matters on which the Decision is taken by the Public Authority:

Sl. No.

Subject on which the Decision is to be taken

Guidelines / Direction, if any

Process of Execution

Designation of the Officers Involved in Decision

Contact Information of above Mentioned

If not Satisfied by the Decision, where and how to Appeal

1

2

3

4

5

6

7

1

Registration of the Dealer under OVAT/ CST/ ET/ OET Acts/ Tax on

Statutory provisions under the corresponding Act

Issue of Registration Certificate

Sales Tax Officer/ Entertainment Tax Officer/ Professional Tax

Concerned Range or Circle office

Appellate Authorities as prescribed under the corresponding Law

2

Assessment under OVAT/ CST/ ET/ OET Act etc.

-do-

Issue of assessment order

Sales Tax Officer

-do-

-do-

  MANUAL-4 

Norms for Discharge of Functions

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

The norms set by the Govt. of Odisha for discharge of different functions as given in the Govt. record manual is followed for various activities of the office.

Sl.

Activities

Time

1

Diary of letters received

3 minutes per letters

2

Dispatch of letters

3 to 5 minutes per letters

3

Typing of approved letters

Within one to two days

4

Preparation of reports

Basing on the urgency (Even on the same day)

  MANUAL-5 

Rules, Regulations, Instructions, Manuals & Records for Discharging Functions

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

As per the State Govt. Rule follows

 

Sl. No.

Name / Title of the Document

Type of Documents

Brief Write up of the Documents

From where one Can get a Copy of Rules, Regulations, Instructions, Manual & Records

Address, Telephone No., FAX, E-Mail & Others

Fee Charged by the Department for a Copy of Rules, Regulations, Instructions, Manual and Records (if any)

1

2

3

4

5

6

7

10

Odisha Treasury Code

Statutory

Rules for preparation of different types of Bills to be passed by the Treasury

Library

Official Reference

-do-

11

Odisha General Financial Power Rules

 

Regarding Financial Rules

-do-

-do-

-do-

12

Delegation of Financial Power Rules

 

Regarding delegation of powers

-do-

-do-

-do-

13

Odisha Service Code

Service Matter

Rule& Regulations for Govt. servant

-do-

-do-

-do-

14

Classification & Control Rules

-do-

-do-

-do-

-do-

-do-

15

Odisha TA Rules

-do-

Regarding tour of Govt. servant

-do-

-do-

-do-

16

OCS (Pension) and OCS (Commutation) Rules

-do-

Regarding Pension Rule of Govt. servant

-do-

-do-

-do-

17

Odisha Leave Rules

-do-

Regarding leave of Govt. Servant

-do-

-do-

-do-

18

Odisha Medical Attendance Rules

-do-

Regarding medical treatment of Govt. servant

Library

Official Reference

Not Applicable

19

OCS (CCA) Rules

-do-

Regarding penalties to Govt. servant

-do-

-do-

-do-

20

Odisha Govt. Servant's Conduct Rules

Service Matter

Regarding conduct & activities of govt. servant

-do-

-do-

-do-

21

Odisha Ministerial Service Rules

-do-

Regarding appointment, promotion etc.

-do-

-do-

-do-

22

Odisha General Provident Fund Rules

-do-

Regarding withdrawal procedure from fund

-do-

-do-

-do-

23

Odisha Budget Manuals

Administrative

Regarding budget matters

-do-

-do-

-do-

24

Accounts Code

Statutory

Regarding Account matter

-do-

-do-

-do-

Sl. No.

Name / Title of the Document

Type of Documents

Brief Write up of the Documents

From where one Can get a Copy of Rules, Regulations, Instructions, Manual & Records

Address, Telephone No., FAX, E-Mail & Others

Fee Charged by the Department for a Copy of Rules, Regulations, Instructions, Manual and Records (if any)

1

2

3

4

5

6

7

25

Resolution, Office Memorandum, Circulars etc. amended from time to time by the Finance Department have been used

Administrative

Regarding service matters, promotion, conduct, pension, Salary and rules and regulations of all matters

Policy/ Accounts/ Budget/ Gazetted/ Non- Gazetted/ Misc./ Revenue Sections

-do-

-do-

26

ACTO Rules

Administrative

Regarding appointment, promotion etc.

Library

-do-

-do-

27

Subordinate Finance Officer Rules

-do-

Regarding appointment, promotion etc.

-do-

-do-

-do-

  MANUAL-6 

Categories of Documents Under Control

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

Sl .

Category of the document

Name of the document and its introduction in one line

Procedure to obtain the documents

Held by/under control of

1

2

3

4

5

1

Statutory

Goods & Service Tax Act & Rules,2017

Official website of the C.T. Department

C.T. Department

2

do

Odisha Sales Tax Act & Rules 1947

Official website of the C.T. Department

C.T. Department

3

-do-

Odisha Value Added Tax Act & Rules' 2004

-do-

-do-

4

-do-

Central Sales Tax Act & Rules, 1956

-do-

-do-

5

-do-

Odisha Entry Tax Act & Rules, 1999

-do-

-do-

6

-do-

Odisha State Tax on Professions, Trades, Callings and Employments Act & Rules, 2000

-do-

-do-

7

-do-

Record Manual

Official Reference

Library

8

-do-

Commercial Tax Manual/ GST Manual

-do-

-do-

9

-do-

Circulars of Chief Commissioner of GST, Odisha

Website

Policy Section/ Website

10

-do-

Registration Record

Official Reference/ website

Range/ Circle Offices

11

-do-

Returns under different Acts

-do-

-do-

12

-do-

Assessment Records under different Acts

Assessment order is issued to the concerned dealer/ taxpayer

-do-

13

-do-

Appeal Records under different Acts

Appeal order is issued to the concerned dealer/Taxpayer

Range/ Office of the C.C.T.(O)

14

-do-

Revision Records under different Acts

Revision order is issued to the concerned dealer/taxpayer

Office of the C.C.T.(O)

15

-do-

Refund Records under different Acts

 -

Range/ Circle Offices

16

-do-

Fraud Records under Different Acts

 -

Range/ Circle/ Intelligence Range/ Vigilance Range

17

Administration

Service Books of Employees

Official Reference

Office of the CCT (O)/ Range/ Circle/ Assessment

17

Administration

Service Books of Employees

Official Reference

Office of the CCT (O)/ Range/ Circle/ Assessment

18

-do-

Personal Files of Employees

-do-

-do-

19

-do-

Records relating to Budget

-do-

Budget Section

20

-do-

Records relating to Audit

-do-

Audit Section

21

Administration

Records relating to Accounts

Revision order is issued to the concerned dealer/Taxpayer

Accounts Section

22

-do-

Records relating to Policy matters

-do-

Policy Section

23

-do-

Records relating to collection of taxes

-do-

Revenue section

24

-do-

Records relating to Grievance petition

-do-

PA to CCT (O)

Sl.
No.

Category of the Document

Name of the Document and its Introduction in one line

Procedure to obtain the Documents

Held by/ Under Control of

1

2

3

4

5

22

-do-

Records relating to Policy matters

-do-

Policy Section

23

-do-

Records relating to collection of Taxes

-do-

Revenue Section

24

-do-

Records relating to Grievance Petition

-do-

P.A. To C.C.T

  MANUAL-7 

Particulars of Arrangement in Formulation of Policy

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

Implementation of Policy:

Sl No.

Subject/Topic

Is it mandatory to ensure public participation(Yes/No)

Arrangements for seeking public participation

1

Formulation of various Policy, Acts Rules etc. administered by the Department

Not Mandatory

Not Applicable

2

OST Act, 1947 (Now Repealed)

 -

 -

3

CST Act, 1956(Now Repealed)

 -

 -

4

Odisha Entry Tax Act, 1999(Now Repealed)

 -

 -

5

Odisha State Tax on Professions, Trades, Callings & Employments Act, 2000

 -

 -

6

OVAT Act, 2004

 -

 -

  MANUAL-8 

Boards, Councils, Committees & Other Bodies Constituted

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

SL

Name and Address of the Affiliated Body

Type of Affiliated Body (Board, Council, Committees, Other Bodies)

Brief Introduction of the Affiliated Body

Objective/ Main Activities

Role of the Affiliated Body (Advisory/ Managing/ Executive/ Others)

Structure and Member Composition

Head of the Body

1

2

3

4

5

6

7

8

1

Local Purchase Committee

-

-

-

-

-

-

2

RTI Cell

-

-

-

-

-

-

3

Internal Complaints Committee related to Sexual Harassment of women at Workplace

-

-

-

-

-

-

2. The Range Level Advisory Committee is constituted of the following members:

Sl. No.

Committee

Members

a

Commissioner of Commercial Taxes of in his Absence Additional Commissioner of Commercial Taxes

Chairman

b

Assistant Commissioner of Commercial Taxes of the Range

Member Secretary

c

Deputy Secretary to Government Finance Department in charge of Commercial Taxes

Member

d

Not more than six Trade representatives; at least one from each Circle under the Range, to be nominated by the Commissioner of Commercial Taxes

Member

e

Two practitioner representing legal and Accountancy professions to be nominated by Commissioner of Commercial Taxes

Member

Head of the Body:

Minister of Finance for State Level Consultative Committee & Commissioner of Commercial Taxes for Range Level Advisory Committee.

  MANUAL-9 

Directory of Officers & Employees

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

Sl.

Name

Designation

Office Phone No

Mobile No

E-Mail Id

Address

1

2

3

4

5

6

7

01

PRIYABRATA SAHU

Deputy Commissioner of CT&GST

 

9437736342

priyabrata.sahu@odisha.gov.in

AT/PO-  Melchhamunda,

BLOCK-gaisilat,

DISTRICT-bargarh,

ODISHA-768035

02

Susil Kumar Marpachi

Assistant Commissioner of CT&GST

 

9178692373

susil.ofs20@gmail.com

JHARMUNDA, PARDHIAPALI, LOISINGHA, BOLANGIR, ODISHA, PIN-767020

03

Patitapaba

Mahanandia

CT&GST Officer

 

7077853222

patitapabanamahanandia01

@gmail.com

AT- PIPILIPALI, PO-BARAPADAR, PS-MANAMUNDA, DIST-BOUDH, PIN-762030 -762030

04

Biplab Kumar

Singh

Assistant CT&GST Officer

 

9178498065

biplabsingh8@gmail.com

AT/PO- KESHAIPALI, VIA- BHATLI, DIST- BARGARH

05

Shyamaghana

Bag

Assistant CT&GST Officer

 

9938764467

shyam.bag@odisha.gov.in

NAKTIGUDA, BAG PADA LINE, BHAWANIPATNA

06

Heramba Prasad

Sahu

Section Officer

 

9778703002

sahu.heramba2018

@gmail.com

AT-BADKARLEY, PO-BADKARLEY, PS-DUNGURIPALI, DIST-SUBARNAPUR, PIN-767045

07

Soubhagya

Ranjan Sahu

Senior Assistant

 

8018925986

soubhagya.ctgst@

gmail.com

AT-MAHULPALI ,PO-SUKHA, VIA-DUNGURIPALI DIST-SONEPUR, PIN-767023

08

Bharati Prabha Behera

Junior Assistant

 

7606048126

bharatiprabha1996@gmail.com

 

 

AT-Makundpur,  PO-janhapank, DIST-Boudh, PIN-762014

09

Sukanta Kumar Padhy

Data Entry Operator

 

9348321495

kunu.miki@gmail.com

AT-Plot no 573/860,Lane-3,KalunandaNagar ,Near DAV SCHOOL,Pokhariput Bhubaneswar-751020

  MANUAL -10 

Monthly Remuneration & Compensation of Officers & Employees

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

Sl.

Name

Designation

Basic

DA

HRA

Gross Pay

1

2

3

4

5

6

7

01

Priyabrata Sahu

Deputy Commissioner of CT&GST

83300

48314

6664

138278

02

Susil Kumar Marpachi

Assistant Commissioner of CT&GST

61300

35554

4904

101758

03

Patitapaba

Mahanandia

CT&GST Officer

52000

30160

0

82160

04

Biplab Kumar Singh

Assistant CT&GST Officer

38700

22446

0

61146

05

Shyamaghana 

Bag

Assistant CT&GST Officer

44900

26042

0

70942

06

Heramba Prasad Sahu

Section Officer

47600

27608

0

75208

07

Soubhagya Ranjan Sahu

Senior Assistant

31000

17980

0

48980

08

Bharati Prabha Behera

Junior Assistant

24500

14210

1960

40670

09

Sukanta Kumar Padhy

Data Entry Operator

27600

16008

0

43608

  MANUAL-11 

Budget Allocated to each Agency

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

 

  MANUAL-12 

Manner of Execution of Subsidy Programmes

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

No Subsidy programme is being Implemented in this Department.

 

  MANUAL-13 

Particulars of Recipients of Concessions, Permits or Authorizations Granted

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

 

 

  MANUAL-14 

Information Available in an Electronic Form

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

   

 

  MANUAL-15 

Particulars of Facilities Available to Citizens for Obtaining Information

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

Information relating to various schemes are intimated to employees & public through Govt. website, Official letters, Notice Board, Newspaper, Leaflets, various Trainings, Meetings, Exhibition at Field, District and State Level, Inspection of records in office, By issuing of copies of documents & through Printed Manuals etc. like

  MANUAL-16 

Names, Designations & Other Particulars of the Public Information Officers

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

Assistant Public Information Officer (APIO):

Sl.

Name

Designation

Office Phone No

Mobile No

E-Mail Id

Fax

Address

1

2

3

4

5

6

7

8

1

Susil Kumar Marpachi

Assistant Commissioner of CT&GST

06654-220121

9178692373

susil.ofs20@gmail.com

 -

AT-Patavadi,Near Lulu field,Sonepur-767017

 Public Information Officer (PIO):

Sl.

 Name

Designation

Office Phone No

Mobile No

E-Mail Id

Fax

Address

1

2

3

4

5

6

7

8

1

Priyabrata Sahu

Deputy Commissioner of CT&GST

06654-220121

9437736342

priyabrata.sahu@odisha.gov.in

 -

AT-Patavadi,Near Lulu field,Sonepur-767017

First Appellate Authority (FAA):

Sl.

Name

Designation

Office Phone No

Mobile No

E-Mail Id

Fax

Address

1

2

3

4

5

6

7

8

1

Debabrata Behera

Additional Commissioner of CT&GST

 -

9937333069

jcctbolangir123@gmail.com

-

At-Rugudipada,Bolangir,767001

  MANUAL-17 

Other Useful Information

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

 

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