Deputy Commissioner of Commercial Taxes, Bhubaneswar Circle I, Bhubaneswar

Introduction

  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 prompt, efficient and accountable to the stakeholders.

3. History & Context of its Formulation:

   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 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^th May, 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^th November, 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 I Circle, Bhubaneswar is one of the three Circles under Bhubaneswar Range, Bhubaneswar. It was created as a Circle on dt.1.10.2006.

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; 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 time 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 (SB) who is assisted by Five Commercial Tax Officers (C.T.O), O.F.S-I (JB) and 14 Assistant Commercial Tax Officers (A.C.T.O) under this Circle.

  MANUAL-2 

Powers & Duties of Officers & Employees

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

Sl.
1	Name	R.K. Hembram, OFS
	Designation	In Charge Asst. Commissioner of Commercial Taxes
	Power	Administrative	Head of the Office.
			Overall Administration of the Office.
		Financial	Drawing & Disbursing Officer.
			Sanctioning Authority as per the provision of OGFR.
		Others	Registering Authority, Assessing Authority, Audit Authority, Tax Recovery Authority under different statutory Acts administered by the C.T. Department.
			Any other Statutory and Official work assigned by the Authorities.
	Duties	Collection of Revenues.
		Disposal of Registration/ Audit/ Assessment cases and initiation of TRO proceedings.
2	Designation	Commercial Tax Officer (C.T.O)
	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/ Audit/ Assessment cases and initiation of TRO proceedings.
3	Name	L.N.S. Rajindra
	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 bonfires of the dealers as entrusted from time to time and submit enquiry reports to the DCCT.
		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.

Sl. No.
3	Name	Sri L.N.S. Rajindra
	Designation	Assistant Commercial Tax Officer
	Duties	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 takes 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 Act/ Tax on Professions etc. & corresponding Rules	Issue of Registration Certificate to the concerned dealer/ person	Sales Tax Officer	Sales Tax Officer
2	-do-	Assessment	-do-	Issue of Assessment Order to the concerned  dealer/ person	-do-	-do-
3	-do-	Refund	-do-	Issue & Sanction of refund orders	Sales Tax Officer	Sales Tax Officer
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 Gazetted 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. CCT (VAT)	-do-
9	-do-	Drawal & Disbursement of Pay etc.	Treasury Code/ Accounts Code/ DFPR/ Instruction issued by the Govt. of Odisha	-do-	S.O (Accounts)/ E.O-II	-

  MANUAL-4 

Norms for Discharge of Functions

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

Sl.	Activity	Norms for Discharge of Function
1	2	3
1	Survey of the Dealer	As per the provision of the corresponding Act & Rule and instructions issued by the C.C.T. (O)
2	Registration under different Acts & Rules	As per the provision of the Acts & Rules corresponding Act & Rule
3	Assessment under different Acts & Rules	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 C.C.T. (O)
5	Issue of Statutory Forms & Waybills	As per the provision of law & instructions issued by the C.C.T. (O)

  MANUAL-5 

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

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

Sl.	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, Tele. 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 make 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 and Collection of Tax on the entry of goods into the local areas of the state	-do-	-do-	-do‑
5	Odisha Entertainment Tax Act & Rules 1946 & 2006	-do-	These Act & Rules provide for Levy and Collection of Tax on entertainment	-do-	-do-	-do‑
6	Odisha State Tax on Professions, Trades, Callings and Employments Acts & Rules 2000	-do-	These Act & Rules provide for the Levy and Collection of Tax on Professions, Trades, Callings and Employments	-do-	-do-	-do‑
7	Record Manual	Administrative	Procedure for dealing with Records, Documents etc.	Library	Official Reference	-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, Tele. 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
8	Commercial Tax Manual	Administrative	Guidelines for Works of C.T. Department	Library	Official Reference	Not Applicable
9	Circulars of Commissioner of Commercial Taxes, Odisha, Cuttack	-do-	Instructions of C.C.T.(O) in Taxation matters	Official Website/ Policy Section	http://ori.nic.in/ salestax	-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	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	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 Officers
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
21	-do-	Record relating to Accounts	-do-	Accounts 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
1	2	3	4	5	6	7
1	State level Consultative Committee	Advisory Committees	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, Jeypore	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	Address
1	2	3	4	5	6	7
1	Shanta Mishra	DCCT	0674-2540249	9937558666	-	Deputy Commissioner Of Commercial Taxes, Bhubaneswar 1 Circle, Bhubaneswar
2	Manoranjan Mohanty	CTO	-	9437411581	-	-do-
3	Dillip Kumar Mohapatra	CTO	-	9861122032	-	-do-
4	Kunu Padhi	CTO	-	9861786803	-	-do-
5	Puspanjali Tripathy	CTO	-	9438542177	-	-do-
6	Prabasini Sethy	CTO	-	9438300977	-	-do-
7	Gagan Bihari Brahma	Addl. CTO	-	9861297429	-	-do-
8	Seelarani Sahoo	Addl. CTO	-	9437287538	-	-do-
9	Nibedita Sethi	Addl. CTO	-	9937720827	-	-do-
10	Ajaya Kumar Pradhan	ACTO	-	9937229620	-	-do-
11	Kailash Chandra Sahoo	ACTO	-	9437503216	-	-do-
12	Sushila Kumari Devi	ACTO	-	9938099857	-	-do-
13	Laxmidhar Biswal	ACTO	-	9938802598	-	-do-
14	Surendra Kumar Behera	ACTO	-	8895324408	-	-do-
15	Randeep Tripathy	ACTO	-	9437084739	-	-do-
16	Namita Rani Swain	ACTO	-	9438621052	-	-do-
17	Priti Piyusha Das	ACTO	-	9437516016	-	-do-
18	Bidulata Das	Head clerk	-	9438567910	-	-do-
19	Manoranjan Sahoo	Sr. Clerk	-	8895401833	-	-do-
20	Rashmi Ranjan Mohapatra	Sr. Clerk	-	8895265363	-	-do-
21	Bipin Kumar Behera	Sr. Clerk	-	9438413533	-	-do-
22	Ajit Ranjan Parida	Sr. Clerk	-	9438327050	-	-do-
23	Nirupama Majhi	Sr. Clerk	-	9439540543	-	-do-
24	Madhusmita Kuru	Sr. Clerk	-	8763870476	-	-do-
25	Meera Patra	Jr. Clerk	-	8908175120	-	-do-
26	Anam Chandra Naik	Driver	-	9938973847	-	-do-
27	Rudramani Barik	Jr. Setno	-	8763476466	-	-do-
28	Surendra Kumar Nayak	Peon	-	9938695828	-	-do-
29	Satyabhama Sahoo	Peon	-	9437136233	-	-do-

  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	Shanta Mishra	DCCT	81114
2	Manoranjan Mohanty	CTO	72450
3	Dillip Kumar Mohapatra	CTO	79034
4	Kunu Padhi	CTO	70350
5	Puspanjali Tripathy	CTO	75366
6	Prabasini Sethy	CTO	75366
7	Gagan Bihari Brahma	Addl. CTO	57960
8	Seelarani Sahoo	Addl. CTO	62150
9	Nibedita Sethi	Addl. CTO	51374
10	Ajaya Kumar Pradhan	ACTO	54083
11	Kailash Chandra Sahoo	ACTO	54600
12	Sushila Kumari Devi	ACTO	44415
13	Laxmidhar Biswal	ACTO	64321
14	Surendra Kumar Behera	ACTO	62032
15	Randeep Tripathy	ACTO	49008
16	Namita Rani Swain	ACTO	50991
17	Priti Piyusha Das	ACTO	50571
18	Bidulata Das	Head clerk	53576
19	Manoranjan Sahoo	Sr. Clerk	29415
20	Rashmi Ranjan Mohapatra	Sr. Clerk	27615
21	Bipin Kumar Behera	Sr. Clerk	29415
22	Ajit Ranjan Parida	Sr. Clerk	29415
23	Nirupama Majhi	Sr. Clerk	26775
24	Madhusmita Kuru	Sr. Clerk	On leave
25	Meera Patra	Jr. Clerk	23520
26	Anam Chandra Naik	Driver	51196
27	Rudramani Barik	Jr. Setno	47562
28	Surendra Kumar Nayak	Peon	30678
29	Satyabhama Sahoo	Peon	27400

  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 Programmed 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 available	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	Nature of Information available	Office Hours
1	2	3	4
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 Dept.)	-	-
4	Advertisement in Newspaper	-	-
5	Television	-	-

  MANUAL-16 

Names, Designations & Other Particulars of the Public Information Officers

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

Asst. Public Information Officer (APIO):

Sl.	Name	Designation	Office Ph. No.	Mobile No.	E-mail
1	2	3	4	5	6
1	Gagan Bihari Brahma	Addl. CTO	0674-2540249	9861297429	-

 Public Information Officer (PIO):

Sl.	Name	Designation	Office Ph. No.	Mobile No.	E-mail
1	2	3	4	5	6
1	Shanta Mishra	DCCT	0674-2540249	9937558666	-

 First Appellate Authority (FAA):

Sl.	Name	Designation	Office Ph. No.	Mobile No.	E-mail
1	2	3	4	4	5
1	Arun Kumar Biswal	JCCT	0674-2540723	-	-

 

  MANUAL-17 

Other Useful Information

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

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