Deputy Commissioner of Commercial Taxes, Bhubaneswar Circle II, Bhubaneswar

Introduction

O/o the Deputy Commissioner of Commercial Taxes, Bhubaneswar II, Circle, Bhubaneswar is located at Bhubaneswar, Khurda, Odisha.

This office comes under the Department of Finance, Govt. of Odisha.

The main of this office are passing of establishment bills/ Cheques of different DDO's/ Payment of Pension and accounting of Government receipt and payment.

MANUAL-1

Particulars of Organization, Functions & Duties

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

1. Objective/ Purpose of the Organization:

Collection of Tax Revenue for the state with due concern for the Tax payers.

2. Mission/ Vision of the 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 prompt, efficient and accountable to the stakeholders.

3. Brief History & Context of its Formulation:

The Department of Commercial Taxes came into being on the is April, 1947 with Head Quarters at Cuttack for collection of Sales Tax. It was incharge of the Collector of Commercial Taxes, Odisha. As 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 of Commercial Taxes w.e.f. 29^thMay, 1957. The Department remains under the administrative control of the Finance Department of Government of Odisha up to the 29^th November, 1951. From 30^thNovember 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. 28^th October, 1956. Office of the Deputy Commissioner of Commercial Taxes, Bhubaneswar II Circle, Bhubaneswar is one of the units under Joint Commissioner of Commercial Taxes, Bhubaneswar Range Bhubaneswar.

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 Luxury Tax Act, 1995, Odisha Entry Tax Act, 1999, 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 the advice on different aspects of CT Laws, Circulars and Notification etc.

7. Organizational Structure:

The Head of Office is the Deputy Commissioner of Commercial Taxes (D.C.C.T), OFS-I (S.B) who is assisted by Commercial Tax Officers (C.T.O) and Assistant Commercial Tax Officers (A.C.T.O).

MANUAL-2

Powers & Duties of Officers & Employees

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

Sl.

1

Name

N.K. Rautray, OFS-I (S.B)

Designation

Deputy Commissioner of Commercial Taxes

Powers

Others

Registering Authority, Assessing Authority, under different Statutory Acts administered by the CT Department

Any other statutory and official work assigned by the higher authority

Duties

Collection of Revenues

Disposal of Registration and Assessment cases

2

Designation

Commercial Tax Officer (C.T.O)

Powers

Others

Assessing Authority, Audit Authority, Tax Recovery Authority under different statutory Acts administered by the CT Department

Any other statutory and official work assigned by the higher authority

Duties

Collection of Revenues

Disposal of Audit/ Assessment cases and initiation of TRO proceedings

3

Designation

Assistant Commercial Tax Officer

Powers

Others

Statutory powers as provided under different Tax Act & Rules

Duties

ACTO is a field functionary as being the lowest executive in the tax administration his/ her duties diverse and manifold. He/ she act as direct link between dealers and the Department. The duties and job chart of an ACTO working in a Circle has been redefined vide circular no. 9547/ Ct Dt. 13.05.2009 of the CCT (O), Cuttack. The duties in nutshell are as follows:

Conduct survey of Un-Regd. dealers to identify dealers to be liable for registration and bring them to registration fold

Conduct Pre-Registration enquiry into the business activities and bonafides of the dealers as entrusted from time to time and submit enquiry reports to the D.C.C.T

Conduct enquiry and report on different references issued from time to time by the DCCT/ JCCT/ CTO etc.

Receives returns, do initial scrutiny of the same, validate data entered in the computer, prepare computer generated receipts and notices and brings to the notice of the DCCT/ CTO, discrepancy if noticed any, for appropriate action

Contact non-filters and nil tillers to ensure timely submission of returns by the dealers and see that right tax at right time is paid by the dealers and collect information/ intelligence of on potential tax evaders

To conduct Tax Audit of the dealers allotted with TIN as member of the audit team headed by the CTO as constituted by the JCCT. Further Tax Audit of SRIN dealers, the Deputy Commissioner of Commercial Taxes constitutes Audit Team headed by CTO

MANUAL-3

Procedure Followed in Decision Making Process

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

Sl.

Types of Decision

Procedure Followed

Laid Down Procedure/ Defined Criteria to arrive at a particular Decision

Communication of the Decision

Officers Involved

Final Authority that take the Decision

1

2

3

4

5

6

7

1

Statutory

Registration of the Dealer/ Person

OST Act/ OVAT Act/ CST Act/ Entry Tax Act/ Entertainment Tax/ Tax on Professions etc. & corresponding Rules

Issue of Registration Certificate to the concerned Dealer/ Person

CTO/ ACTO

D.C.C.T

2

-do-

Assessment

-do-

Issue of Assessment order to the concerned Dealer/ Person

DCST/ STO

DCST/ STO

3

-do-

Refund

-do-

Issue & sanction of refund orders

DCST/ STO

DCST/ STO

4

Administrative

Preparation of Budget

Odisha Budget Manuals

Not applicable to Public

Spl. P.A to CCT (O)

CCT(O)

5

-do-

Sanction of Leave in case of Non Gazette Staff

Odisha Service Code & Leave Rules

-do-

S.O (Non Gazetted), E.O-III, JCCT (Admin), Addl. CCT
(Admin)

-do-

6

-do-

Disciplinary Proceeding against Class-IV employees

Odisha Service Code & OCS (CCA) Rules

-do-

do-

do-

7

-do-

Management of CCR

Odisha Service Code/ Instruction issued by the Government

-do-

CCR Cell/P.A to CCT(O)

do-

8

-do-

A.G (Audit) Compliance

Audit Manual/ instruction issued by the Government

-do-

S.O (Audit)/ ACCT (Admin), Addl. CC

-

9

-do-

Drawal & Disbursement of Pay etc.

Treasury Code/ Accounts Code/ OGFR

-do-

S.O
(Accounts)/ E.O-II

-

DFPR/ Instruction issued by the Government of Odisha

MANUAL-4

Norms for Discharge of Functions

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

Sl.

Activity

Norms

1

Survey of Dealer

As per the provision of the corresponding Act & Rules and Instructions issued by the CCT (O)

2

Registration under different Act & Rule

As per the provision of the corresponding Act & Rule

3

Assessment under different Act & Rule

As per the provision of the corresponding Act & Rule

4

Audit Under OVAT Act

As per the provision of OVAT Act & Rule and Instructions issued by the CCT(O)

5

Issue of Statutory Forms & Way Bills

As per the provision of Law and instructions issued by the CCT (O)

MANUAL-5

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

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

Sl.

Name/ Title of the Document

Type of Document

Brief write of the Document

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 & Records
(if any)

1

2

3

4

5

6

7

1

Odisha Sales Tax Act & Rules, 1947

Statutory

To take an addition to the Revenues, these Act & Rules impose Tax on sale & purchase of goods

Official Website

http://ori.
nic.in/
salestax

Not Applicable

2

Odisha Value Added Tax Act & Rules, 2004

-do-

-do-

-do-

-do-

-do-

3

Central Sales Tax Act & Rules, 1956

-do-

-do-

-do-

-do-

-do-

4

Odisha Entry Tax Act & Rules, 1999

-do-

These Act & Rules provide for Levy & Collection of Tax on the entry of goods into the local area of the state

-do-

-do-

-do-

5

Odisha Entertainment Tax Act & Rules, 1946 & 2006

-do-

These Act & Rules provide for Levy & Collection of Tax on Entertainment

-do-

-do-

-do-

6

Odisha Sales Tax on Professions, Trade, Callings & Employments Acts & Rules, 2000

-do-

These Act & Rules provide for Levy & Collection of Tax on Professions, Trades, Callings & Employments

-do-

-do-

-do-

Sl. No.	Name/ Title of the Document	Type of Document	Brief write up of the Document	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 & Records (if any)
1	2	3	4	5	6	7
7	Record Manual	Administrative	Procedure for dealings with records, documents etc.,	Library	Official Reference	Not Applicable
8	Commercial Tax Manual	Administrative	Guidelines for works of C.T. Department	-do-	-do-	-do-
9	Circular of Commissioner of Commercial Taxes, Odisha, Cuttack	-do-	Instructions of C.C.T.(O) in taxation matters	Official Website	http://ori. nic.in/sales tax	-

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

Odisha Sales Tax Act & Rules, 1947

Official website of the C.T Department

C.T Department

2

-do-

Odisha Value Added Tax Act & Rules, 2004

-do-

-do-

3

-do-

Odisha Entertainment Tax Act & Rules, 1946

-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 & Employment Acts & Rules, 2000

-do-

-do-

7

-do-

Record Manual

Official Reference

Library

8

-do-

Commercial Tax Manual

-do-

-do-

9

-do-

Circular of Commissioner of Commercial Taxes, Odisha, Cuttack

Website

Policy Section/ Website

10

do-

Registration Record

Official Reference

Range/ Circle Offices

11

-do-

Returns under different Acts

-do-

-do-

12

-do-

Assessment under different Acts

Assessment order is issued to the concerned dealer

-do-

13

do-

Appeal order under different Acts

Appeal order is issued to the concerned dealer

Range/ Office of the CCT(O)

14

-do-

Revision record under different Acts

Revision order is issued to the concerned dealer

-do-

15

Statutory

Refund order under different Acts

-

Range/ Circle

16

Statutory

Fraud record under different Acts

-

Range/ Circle/ Intelligence Range/ Vigilance Range

17

Administration

Service book of employees

-

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

18

-do-

Personal file of employees

-do-

-do-

19

-do-

Record relating to Budget

-do-

Budget Section

20

-do-

Record relating to Audit

-do-

Audit Section

MANUAL-7

Particulars of Arrangement in Formulation of Policy

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

Sl.

Subject/ Topic

Is it Mandatory to ensure Public Participation (Yes/No)

Arrangement for seeking Public Participation

1

2

3

4

1

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

Not Mandatory

Not applicable

2

OST Act, 1947 (Now Repealed)

-

-

3

CST Act, 1956

-

-

4

Odisha Entry Tax Act, 1999

-

-

5

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

-

-

6

OVAT Act, 2004

-

-

7

OET Act, 2006

-

-

MANUAL-8

Boards, Councils, Committees & Other Bodies Constituted

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

Sl.

Name and Address of

Type of Affiliated Body

Brief Introduction

Objective/ Main Activities

Role

Structure and Member Composition

Head of the Body

Address

Frequency of Meetings

1

2

3

4

5

6

7

9

10

11

1

State Level Consultative Committee

-

Establishment Year, 1961

Providing opportunity for discussion of general issues concerning Commercial Taxes

Advisory Role

As stated below

-

-

-

2

Advisory Committee on Commercial Taxes (One for each Commercial Tax Range)

-

-

-

-

-

-

-

-

The State Level Consultative Committee is constituted of the following Members:

Sl.

Committee

Member

1

2

3

1

Minister of Finance

Chairman

2

Principal Secretary to Government, Finance Department

Member

3

Principal Secretary to Government, Industries Department

Member

4

Commissioner of Commercial Taxes, Odisha, Cuttack

Member

5

President,Odisha Bybasai Mahasangha, Malgodown, Cuttack

Member

6

Vice president,Cuttack Chamber of Commerce & Industries, Malgodown, Cuttack

Member

7

President, Jeypore Chamber of Commerce & Industries

Member

8

Chairman, Odisha Industries Federation, Cuttack

Member

MANUAL-9

Directory of Officers & Employees

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

Sl.	Name	Designation	Office Ph. No.	Mobile No.	e-Mail
1	2	3	4	5	6
1	Hrudaya Kamal Jena	DCCT	2540932 (O)	9437853827	hrudayakamaljena@yahoo.com
2	Jagadish Meher	CTO	-	9439045723	-
3	Rashimita Gadanayak	CTO	-	9938124982	-
4	Anjali Sahoo	Addl.CTO	-	9438361315	anjali.odia@gmail.com
5	Sumanta Kumar Swain	ADDL.CTO	-	9437277469	-
6	K.K Pattnaik	ADDL.CTO	-	9437261962	-
7	Aviram Nayak AVIRAM NAYAK	ACTO	-	9437698737	-
8	Leetu Sethy	ACTO	-	8895712464	-
9	Prafula Kumar Swain	ACTO	-	8280133401	-
10	Mohan Dash	ACTO	-	9338626392	-
11	Basanta Kumar Barik	ACTO	-	9439972064	-
12	Pravakar Nayak	ACTO	-	9937081650	-
13	Usharani Das	ACTO	-	9853763298	-
14	Debendra Bhatta	ACTO	-	9937656098	-
15	Trupti Prava Nayak	ACTO	-	9338754909	-
16	Mayadhar Sahoo	ACTO	-	9629617388	-
17	Amlendu Kumar Ghosal	Head Clerk	-	8637293136	-
18	Ramesh Chandra Nayak	senior clerk	-	9938695435	-
19	Trinath Mohanty	senior clerk	-	9437280829	-
20	Sudarshan Barik	Junior Clerk	-	9090450741	-
21	Prafula Kumar Moharana	Driver	-	9861015905	-
22	Debraj Rath	Peon	-	NO PH. NO.	-
23	Pratap Chandra NayaK	Peon	-	9937205838	-
24	Jaladhar Parial	Peon	-	9777221200	-
25	Subash Chandra Biswal	Peon	-	9938067972	-

Sl.	Name	Designation	Office Ph. No.	Mobile No.	e-Mail
1	2	3	4	5	6
26	Lokanath Srichandan	Peon	-	8658658176	-
27	Subal Chhatoi	Peon	-	9861147905	-
28	Bhubanananda Barik	WCS	-	9861883103	-
29	Basanti Panda	Senior Clerk	-	9861329978	-
30	Pritimaya Mohanty	Senior Clerk	-	9438305373	-
31	Manoj Kumar Parida	Senior Clerk	-	9040248881	-
32	Smita Subhangi Paikaray	Senior Clerk	-	8908214355	-
33	Padmini Sahoo	Senior Clerk	-	8908191904	-
34	Ajit Kumar Panda	Junior Clerk (Cont.)	-	9861339051	-
35	Arun Kumar Senapati	DEO	-	9438661673	-
36	Nandita Dash	DEO	-	9437778338	-
37	Sanjay Kumar Palei	DEO	-	9853252978	-

MANUAL-10

Monthly Remuneration & Compensation of Officers & Employees

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

Sl.	Name	Designation	Gross Salary (in Rs.)
1	2	3	4
1	Hrudaya Kamal Jena	DCCT (P.I.O)	74000
2	Jagadish Meher	CTO	67000
3	Rashimita Gadanayak	CTO	67000
4	Anjali Sahoo	Addl.CTO (Asst. P.I.O)	46200
5	Sumanta Kumar Swain	ADDL.CTO	55200
6	K.K Pattnaik	ADDL.CTO	60400
7	Aviram Nayak	ACTO	55200
8	Leetu Sethy	ACTO	44900
9	Prafula Kumar Swain	ACTO	43600
10	Mohan Dash	ACTO	43600
11	Basanta Kumar Barik	ACTO	44900
12	Pravakar Nayak	ACTO	44900
13	Usharani Das	ACTO	44900
14	Debendra Bhatta	ACTO	55200
15	Trupti Prava Nayak	ACTO	44900
16	Mayadhar Sahoo	ACTO	52000
17	Amlendu Kumar Ghosal	Head Clerk	43600
18	Ramesh Chandra Nayak	senior clerk	41600
19	Trinath Mohanty	senior clerk	33300
20	Sudarshan Barik	Junior Clerk	33000
21	Prafula Kumar Moharana	Driver	39400
22	Debraj Rath	Peon	28800
23	Pratap Chandra NayaK	Peon	28800
24	Jaladhar Parial	Peon	28800
25	Subash Chandra Biswal	Peon	28800

Sl.	Name	Designation	Gross Salary (in Rs.)
1	2	3	4
26	Lokanath Srichandan	Peon	28000
27	Subal Chhatoi	Peon	28800
28	Bhubanananda Barik	WCS	28800
29	Basanti Panda	Senior Clerk	26300
30	Pritimaya Mohanty	Senior Clerk	26300
31	Manoj Kumar Parida	Senior Clerk	26300
32	Smita Subhangi Paikaray	Senior Clerk	26300
33	Padmini Sahoo	Senior Clerk	25500
34	Ajit Kumar Panda	Junior Clerk (Cont.)	9770
35	Arun Kumar Senapati	DEO	8880
36	Nandita Dash	DEO	8880
37	Sanjay Kumar Palei	DEO	8880

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)]

Not applicable

MANUAL-14

Information Available in an Electronic Form

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

Sl.

Activities for which Electronic Data available

Nature of Information svailable

Can it be shared with Public?

Is it available on Website or is being used as Backend Database?

1

2

3

4

5

1

Odisha Value Added Tax Act & Rule

-

-

-

2

Odisha Sales Tax Act & Rule

-

-

-

3

Central Sales Tax Act & Rule

-

-

-

4

Odisha Entry Tax Act & Rule

-

-

-

5

Odisha Entertainment Tax Act & Rule

-

-

-

6

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

-

-

-

Note: No scheme is being implemented in this Department. However, at present the following Acts & Rules are available in the electronic format in the Official Website of the Department.

MANUAL-15

Particulars of Facilities Available to Citizens for Obtaining Information

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

Sl.

Facility Available

1

2

1

Official website of the Department (http://ori.nic.in/salestax)

2

Commercial Tax Gazette

3

Notifications/ Circulars (Copies issued to different Chamber of Commerce, Tax Bar Associations, Merchant Associations, Advocates & others as mentioned in mailing list of the Department)

4

Advertisement in Newspaper

5

Television

MANUAL-16

Names, Designations & Other Particulars of the Public Information Officers

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

Public Information Officer (PIO):

Sl.	Name	Designation	Office Ph. No.	Mobile No.	Fax	E-Mail	Address
1	2	3	4	5	6	7	8
1	Anaya Kumar Pati	CT & GST Officer	2540932 (O)	9439492899	-	-	O/O the Joint Commissioner of CT & GST, Bhubaneswar-II, Circle

Asst. Public Information Officer (APIO):

Sl.	Name	Designation	Office Ph. No.	Mobile No.	Fax	E-Mail	Address
1	2	3	4	5	6	7	8
1	Trinath Mohanty	Section Officer	-	9437280829	-		O/o- The Joint Commissioner of CT & GST, Bhubaneswar-II.Circle

First Appellate Authority (FAA):

Sl.	Name	Designation	Office Ph. No.	Mobile No.	Fax	E-Mail	Address
1	2	3	4	5	6	7	8
1	Puspanjali Tripathy	Joint commissioner of CT & GST		9438542177	-	-	O/O the Joint Commissioner of CT & GST, Bhubaneswar-II, Circle

MANUAL-17

Other Useful Information

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

Sl.
No.

Name

Designation

Date of Joining

Taxes

1

2

3

4

5

1

Sibashis Dhal

DCCT

31.10.2011 (A/N)

4892 TAXES (O)

2

Samita Sahoo

CTO

19.07.2011 (F/N)

5133 TAXES (O)

3

Ramesh Kumar Mandal

CTO

22.10.2011 (F/N)

110001400038

4

Dillip Kumar Bhoi

CTO

18.09.2012 (F/N)

110051430516

5

Jagdish Meher

CTO

18.09.2012 (F/N)

009111257447

6

Rasmita Gadnayak

CTO

18.09.2012 (F/N)

110021605633

7

Seelarani Sahoo

ACTO

01.08.2009 (F/N)

5224 TAXES(O)

8

Nirmal Prasad Biswal

ACTO

30.06.2011 (A/N)

4740 TAXES (0)

9

Srikanta Kishore Nanda

ACTO

13.06.2012 (F/N)

3053 TAXES (0)

10

Ramesh Chandra Nayak

ACTO

19.06.2012 (F/N)

48546 GA(0)

11

Pritipiyusha Das

ACTO

22.04.2009 (F/N)

110001313627

12

Snigdha Panigrahi

ACTO

01.05.2009 (F/N)

110021313626

13

Prasanta Ku Mohapatra

ACTO

11.07.2011 (F/N)

111001880347

14

Swag Ati Ka Das

ACTO

23.09.2010 (F/N)

110041602682 110041602

15

Basanta Kumar Barik

ACTO

02.07.2012 (F/N)

110041254303

16

Prakash Ku Deo

ACTO

02.07.2012 (F/N)

110071252914

17

Mamata Parija

ACTO

21.07.2012 (F/N)

110021823538

18

Amalendu Kumar Ghosal

Head Clerk

12.05.2006 (A/N)

4586 TAXES(O)

19

Ramesh Ch Nayak

Sr. Clerk

02.08.2004 (F/N)

4586 TAXES (0)

20

Trinath Mohanty

Sr. Clerk

01.03.2013 (A/N)

20200 TAXES(O)

21

Pritimaya Mohanty

Jr. Clerk

03.07.2010 (F/N)

111001313622

22

Monoj Ku Parida

Jr. Clerk

21.10.2011 (F/N)

110032436716

23

Bipin Ku Behera

Jr. Clerk

25.10.2011 (A/N)

111002436721

24

Abinash Pradhan

Jr. Clerk

31.10.2011 (F/N)

110012436720

25

Tophan Ku Mahapatra

Jr. Clerk

03.11.2011 (F/N)

111002436718

Sl.
No.

Name

Designation

Date of Joining

Taxes

1

2

3

4

5

26

Itishree Jena

Jr. Clerk

21.10.2011 (F/N)

111002436718

27

Padminee Sahoo

Jr. Clerk

01.11.2011 (F/N)

110012436717

28

Rabi Ch. Sahoo

Jr. Clerk

31.12.2012 (F/N)

TAXES(O) 38298

29

Prafulla Ku Maharana

Driver

28.04.2009 (F/N)

4693TAX(0)

30

Binod Mallick

Peon

03.04.1982 (A/N)

3002 TAXES(O)

31

Subalachhatoi

Peon

31.08.1987 (F/N)

4335 TAXES(O)

32

Subash Ch Biswal

Peon

26.05.1995 (F/N)

4927 TAXES (0)

33

Pratap Ch Naik

Peon

29.05.1995 (F/N)

4926 TAXES (0)

34

Lokanath Srichandan

Peon

09.03.1989 (F/N)

4408 TAXES(O)

35

Debaraj Ratha

Peon

24.05.1995 (F/N)

4899 TAXES(O)

36

Jaladhar Parial

Peon

20.01.2012 (F/N)

4899 TAXES (0)

37

Bhubanananda Barik

WCS

18.05.1995 (F/N)

4725 TAXES (0)

38

Sasmita Das

DEO

29.06.2012 (F/N)

39

Nandita Dash

DEO

20.05.2008 (F/N)

40

Arun Kumar Senapati

DEO

09.02.2009 (F/N)

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Sl.
1	Name	N.K. Rautray, OFS-I (S.B)
	Designation	Deputy Commissioner of Commercial Taxes
	Powers	Others	Registering Authority, Assessing Authority, under different Statutory Acts administered by the CT Department
			Any other statutory and official work assigned by the higher authority
	Duties	Collection of Revenues
		Disposal of Registration and Assessment cases
2	Designation	Commercial Tax Officer (C.T.O)
	Powers	Others	Assessing Authority, Audit Authority, Tax Recovery Authority under different statutory Acts administered by the CT Department
			Any other statutory and official work assigned by the higher authority
	Duties	Collection of Revenues
		Disposal of Audit/ Assessment cases and initiation of TRO proceedings
3	Designation	Assistant Commercial Tax Officer
	Powers	Others	Statutory powers as provided under different Tax Act & Rules
	Duties	ACTO is a field functionary as being the lowest executive in the tax administration his/ her duties diverse and manifold. He/ she act as direct link between dealers and the Department. The duties and job chart of an ACTO working in a Circle has been redefined vide circular no. 9547/ Ct Dt. 13.05.2009 of the CCT (O), Cuttack. The duties in nutshell are as follows:
		Conduct survey of Un-Regd. dealers to identify dealers to be liable for registration and bring them to registration fold
		Conduct Pre-Registration enquiry into the business activities and bonafides of the dealers as entrusted from time to time and submit enquiry reports to the D.C.C.T
		Conduct enquiry and report on different references issued from time to time by the DCCT/ JCCT/ CTO etc.
		Receives returns, do initial scrutiny of the same, validate data entered in the computer, prepare computer generated receipts and notices and brings to the notice of the DCCT/ CTO, discrepancy if noticed any, for appropriate action
		Contact non-filters and nil tillers to ensure timely submission of returns by the dealers and see that right tax at right time is paid by the dealers and collect information/ intelligence of on potential tax evaders
		To conduct Tax Audit of the dealers allotted with TIN as member of the audit team headed by the CTO as constituted by the JCCT. Further Tax Audit of SRIN dealers, the Deputy Commissioner of Commercial Taxes constitutes Audit Team headed by CTO

Sl.	Types of Decision	Procedure Followed	Laid Down Procedure/ Defined Criteria to arrive at a particular Decision	Communication of the Decision	Officers Involved	Final Authority that take the Decision
1	2	3	4	5	6	7
1	Statutory	Registration of the Dealer/ Person	OST Act/ OVAT Act/ CST Act/ Entry Tax Act/ Entertainment Tax/ Tax on Professions etc. & corresponding Rules	Issue of Registration Certificate to the concerned Dealer/ Person	CTO/ ACTO	D.C.C.T
2	-do-	Assessment	-do-	Issue of Assessment order to the concerned Dealer/ Person	DCST/ STO	DCST/ STO
3	-do-	Refund	-do-	Issue & sanction of refund orders	DCST/ STO	DCST/ STO
4	Administrative	Preparation of Budget	Odisha Budget Manuals	Not applicable to Public	Spl. P.A to CCT (O)	CCT(O)
5	-do-	Sanction of Leave in case of Non Gazette Staff	Odisha Service Code & Leave Rules	-do-	S.O (Non Gazetted), E.O-III, JCCT (Admin), Addl. CCT (Admin)	-do-
6	-do-	Disciplinary Proceeding against Class-IV employees	Odisha Service Code & OCS (CCA) Rules	-do-	do-	do-
7	-do-	Management of CCR	Odisha Service Code/ Instruction issued by the Government	-do-	CCR Cell/P.A to CCT(O)	do-
8	-do-	A.G (Audit) Compliance	Audit Manual/ instruction issued by the Government	-do-	S.O (Audit)/ ACCT (Admin), Addl. CC	-
9	-do-	Drawal & Disbursement of Pay etc.	Treasury Code/ Accounts Code/ OGFR	-do-	S.O (Accounts)/ E.O-II	-
9	-do-	Drawal & Disbursement of Pay etc.	DFPR/ Instruction issued by the Government of Odisha	-do-	S.O (Accounts)/ E.O-II	-

Sl.	Activity	Norms
1	Survey of Dealer	As per the provision of the corresponding Act & Rules and Instructions issued by the CCT (O)
2	Registration under different Act & Rule	As per the provision of the corresponding Act & Rule
3	Assessment under different Act & Rule	As per the provision of the corresponding Act & Rule
4	Audit Under OVAT Act	As per the provision of OVAT Act & Rule and Instructions issued by the CCT(O)
5	Issue of Statutory Forms & Way Bills	As per the provision of Law and instructions issued by the CCT (O)

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	Odisha Sales Tax Act & Rules, 1947	Official website of the C.T Department	C.T Department
2	-do-	Odisha Value Added Tax Act & Rules, 2004	-do-	-do-
3	-do-	Odisha Entertainment Tax Act & Rules, 1946	-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 & Employment Acts & Rules, 2000	-do-	-do-
7	-do-	Record Manual	Official Reference	Library
8	-do-	Commercial Tax Manual	-do-	-do-
9	-do-	Circular of Commissioner of Commercial Taxes, Odisha, Cuttack	Website	Policy Section/ Website
10	do-	Registration Record	Official Reference	Range/ Circle Offices
11	-do-	Returns under different Acts	-do-	-do-
12	-do-	Assessment under different Acts	Assessment order is issued to the concerned dealer	-do-
13	do-	Appeal order under different Acts	Appeal order is issued to the concerned dealer	Range/ Office of the CCT(O)
14	-do-	Revision record under different Acts	Revision order is issued to the concerned dealer	-do-
15	Statutory	Refund order under different Acts	-	Range/ Circle
16	Statutory	Fraud record under different Acts	-	Range/ Circle/ Intelligence Range/ Vigilance Range
17	Administration	Service book of employees	-	Office of the CCT(O)/ Range/ Circle/ Assessment
18	-do-	Personal file of employees	-do-	-do-
19	-do-	Record relating to Budget	-do-	Budget Section
20	-do-	Record relating to Audit	-do-	Audit Section

Sl.	Subject/ Topic	Is it Mandatory to ensure Public Participation (Yes/No)	Arrangement for seeking Public Participation
1	2	3	4
1	Formulation of various Policy, Acts etc. administered by the Department	Not Mandatory	Not applicable
2	OST Act, 1947 (Now Repealed)	-	-
3	CST Act, 1956	-	-
4	Odisha Entry Tax Act, 1999	-	-
5	Odisha State Tax on Professions, Trades, Callings & Employments Act, 2000	-	-
6	OVAT Act, 2004	-	-
7	OET Act, 2006	-	-

Sl.	Name and Address of	Type of Affiliated Body	Brief Introduction	Objective/ Main Activities	Role	Structure and Member Composition	Head of the Body	Address	Frequency of Meetings
1	2	3	4	5	6	7	9	10	11
1	State Level Consultative Committee	-	Establishment Year, 1961	Providing opportunity for discussion of general issues concerning Commercial Taxes	Advisory Role	As stated below	-	-	-
2	Advisory Committee on Commercial Taxes (One for each Commercial Tax Range)	-	-	-	-	-	-	-	-

Sl.	Committee	Member
1	2	3
1	Minister of Finance	Chairman
2	Principal Secretary to Government, Finance Department	Member
3	Principal Secretary to Government, Industries Department	Member
4	Commissioner of Commercial Taxes, Odisha, Cuttack	Member
5	President,Odisha Bybasai Mahasangha, Malgodown, Cuttack	Member
6	Vice president,Cuttack Chamber of Commerce & Industries, Malgodown, Cuttack	Member
7	President, Jeypore Chamber of Commerce & Industries	Member
8	Chairman, Odisha Industries Federation, Cuttack	Member

Sl.	Activities for which Electronic Data available	Nature of Information svailable	Can it be shared with Public?	Is it available on Website or is being used as Backend Database?
1	2	3	4	5
1	Odisha Value Added Tax Act & Rule	-	-	-
2	Odisha Sales Tax Act & Rule	-	-	-
3	Central Sales Tax Act & Rule	-	-	-
4	Odisha Entry Tax Act & Rule	-	-	-
5	Odisha Entertainment Tax Act & Rule	-	-	-
6	Odisha State Tax on Professions, Trades, Callings & Employments Act & Rule	-	-	-

Sl.	Facility Available
1	2
1	Official website of the Department (http://ori.nic.in/salestax)
2	Commercial Tax Gazette
3	Notifications/ Circulars (Copies issued to different Chamber of Commerce, Tax Bar Associations, Merchant Associations, Advocates & others as mentioned in mailing list of the Department)
4	Advertisement in Newspaper
5	Television