Deputy Commissioner of Commercial Taxes, Cuttack Circle II, Cuttack

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 is 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. 24th August, 1956. However the Commissioner of Commercial Taxes, Odisha replaced the Collector of Commercial Taxes w.e.f. 29th May, 1956. However, the Commissioner of Commercial Taxes, Orison replaced the Collector of Commercial Taxes w.e.f. 29^th Mat,1937. The Department remains under the administrative control of the Finance Department of Government of Odisha up to the 29th November, 1951. From 30th 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. 28th October, 1956. Office of the Deputy Commissioner of Commercial Taxes, Bhubaneswar I Circle, Bhubaneswar is one of the Circle under Bhubaneswar Range, Bhubaneswar. It was created as a Circle on dt.1.10.2006 vide Notification No. dt.

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 C. T 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) SP who is assisted by Five Commercial Tax Officers (C.T.O), O.F.S and Assistant Commercial Tax Officers (A.C.T.O) under this Circle.

8. Address of the Main Office:

Deputy Commissioner of Commercial Taxes, Cuttack Circle-II, Cuttack

9. Working Hours:

Morning Hours:10.00 A.M.
Closing Hours: 5.00 P.M

  MANUAL-2 

Powers & Duties of Officers & Employees

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

Sl.
1	Name	Jatadhari Sahoo, OFS (I), SB
	Designation	Dy. 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	Jogendranath Sahoo
	Designation	ACTO
	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 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 Jogendranath Sahoo
	Designation	ACTO
	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/ Define 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/ DFPR/ Instructions issued by the Government of Odisha	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 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. CCT(VAT)	-do-
9	-do-	Drawal & Disbursement of pay etc.	Treasury Code/ Accounts Code/ OGFRD/DFPR/ Instruction issued by the Government of Odisha	-do-	S.O (Accounts)/ E.O-II	-

  MANUAL-4 

Norms for Discharge of Functions

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

Sl.	Activity	Norms	Remarks
1	2	3	4
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 make an addition to the revenues, these Act & Rules impose tax on sale & purchase of goods	Official Website	http://or.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, 1945 & 2006	-do-	These Act & Rules provide for levy and collection of tax on entertainment	-	-	-
6	Odisha State Tax on Professions, Trades, Callings and Employments Acts & Rules, 2000	-do-	These Act & Rules provide for levy and collection of tax on Professions, Trades, Calling and Employments	-do-	-do-	-do-
7	Record Manual	Administrative	Procedure for dealings with records, Documents etc.	Library	Official Reference	Not Applicable

Sl. No.	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
8	Commercial Tax Manual	Administrative	Guide lines for works of C.T. Department	Library	Official Reference	Not Applicable
9	Circular of Commissioner of Commercial Taxes, Odisha, Cuttack	-do-	Instructions of C.C.T.(O) in taxation matters	Official Website	http://or.nic.in/ salestax	-

  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

 

  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 a 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 the Body	Type of Affiliated Body	Brief  Introduction	Objective/ Main Activities	Role	Structure and Member Composition	Head of the Body
1	2	3	4	5	6	7	8
1	State level Consultative Committee	Advisory Committees	Establishment Year,1961	Providing opportunity for discussion of general issues concerning Commercial Taxes	Advisory Role	The State level Consultative Committee is constituted of the following Members [Click Here]	-
2	Advisory Committee on Commercial Taxes (one for each Commercial Tax Range)	-	-	-	-	-	-

  MANUAL-9 

Directory of Officers & Employees

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

Sl.	Name	Designation	Office Ph. No.	Mobile No.	Fax	E-mail	Address
1	2	3	4	5	6	7	8
1	Saurya Rajan Mishra	DCCT	0671-2331336	-	-	-	Office of the DCCT, Cuttack II  Circle, Cuttack
2	Trinath Pradhan	CTO	-do-	-	-	-	-do-
3	Manmath Kumar Pradhan	CTO	-do-	-	-	-	-do-
4	Tarangini Mishra	CTO	-do-	-	-	-	-do-
5	Baisakhu Rana	CTO	-do-	-	-	-	-do-
6	Michel Xess	CTO	-do-	-	-	-	-do-
7	Biswanath Danga	ACTO	-do-	-	-	-	-do-
8	Prasanta Kumar Moharana	ACTO	-do-	-	-	-	-do-
9	Manmath Chandra Jena	ACTO	-do-	-	-	-	-do-
10	Bijaya Kumar Nayak	ACTO	-do-	-	-	-	-do-
11	Pradipta Kumar Das	ACTO	-do-	-	-	-	-do-
12	Prasan Kumar Srichandan	ACTO	-do-	-	-	-	-do-
13	Ansirla Bara	ACTO	-do-	-	-	-	-do-
14	Awisoriya Mohanty	ACTO	-do-	-	-	-	-do-
15	Bijayalaxmi Kuanr	ACTO	-do-	-	-	-	-do-
16	Goutam Dutta	Head Clerk	-do-	-	-	-	-do-
17	Prafulla Kumar Mishra	Sr. Clerk	-do-	-	-	-	-do-
18	Anil Kumar Pati	Sr. Clerk	-do-	-	-	-	-do-
19	Hemant Kumar Dash	Sr. Clerk	-do-	-	-	-	-do-
20	Pradeep Kumar Sarkar	Sr. Clerk	-do-	-	-	-	-do-
21	Bibhuti Bhusan Chakraberty	Sr. Clerk	-do-	-	-	-	-do-
22	Sabitri Dei	Sr. Clerk	-do-	-	-	-	-do-
23	Satyasai Mohanty	Sr. Clerk	-do-	-	-	-	-do-
24	Chittarajan Sahoo	Sr.Clerk	-do-	-	-	-	-do-

Sl. No.	Name	Designation	Office Ph. No.	Mobile No.	Fax	E-mail	Address
1	2	3	4	5	6	7	8
25	Sri Narayn Ch. Kar	Jr. Clerk(Sta)	0671-2331336	-	-	-	Office of the DCCT, Cuttack II  Circle, Cuttack -
26	Sri Prakash Ch. Puhan	Jr. Clerk	-do-	-	-	-	-do-
27	Sri Antaryami Pradhan	Driver	-do-	-	-	-	-do-
28	Sri Kulamani Jena	Tr. Sarkar	-do-	-	-	-	-do-
29	Sri Gobardhan Sahoo	Peon	-do-	-	-	-	-do-
30	Sri Sunakar Jena	Peon	-do-	-	-	-	-do-
31	Sri Khirod  Mallick	Peon	-do-	-	-	-	-do-
32	Sri Sri Banamber Dash	Peon	-do-	-	-	-	-do-
33	Sri Dinabandhu Sahoo	Peon	-do-	-	-	-	-do-
34	Sri Kedarnath Sethi	Peon	-do-	-	-	-	-do-
35	Sri Nirmal Kumar Mohapatra	Peon	-do-	-	-	-	-do-
36	Sri Prafulla Kumar Jena	Peon	-do-	-	-	-	-do-
37	Sri Prafulla Kumar Samal	WSC	-do-	-	-	-	-do-
38	Smt. Sangita Suryatapa Jna	DEO	-do-	-	-	-	-do-
39	Kumari Kalpita Sahoo	DEO	-do-	-	-	-	-do-

  MANUAL-10 

Monthly Remuneration & Compensation of Officers & Employees

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

Sl.	Name	Designation	Pay (in Rs.)	Grade Pay (in Rs.)	Total Pay (in Rs.)
1	2	3	4	5	6
1	Jatadhari Sahoo	DCCT	21690	6600	28290
2	Trinath Pradhan	CTO	16880	5400	22280
3	Diptiman Patra	CTO	16600	5400	21000
4	Bijayalaxmi Biswal	CTO	16000	5400	21000
5	Jogendranath Sahoo	ACTO	13910	4200	18110
6	Biswanath Danga	ACTO	11750	4200	15950
7	Prasanta Kumar Moharana	ACTO	13210	4200	17410
8	Bijay Kumar Das	ACTO	13630	4200	17830
9	Dayanidhi Das	ACTO	12280	4200	16480
10	Balaichand Mandal	ACTO	12480	4200	17040
11	Bhimsen Pradhan	ACTO	13910	4200	18110
12	Deepak Dash	ACTO	11760	4200	15980
13	Md. Kallim Khan	ACTO	10500	4200	14700
14	Artabandhu Pradhan	ACTO	11760	4200	15960
15	Prasan Kumar Srichandan	ACTO	12550	4200	16750
16	Ansirla Bara	ACTO	9710	4200	13910
17	Anitarani Nayak	ACTO	9710	4200	13910
18	Bijayalaxmi Kuanr	ACTO	9710	4200	13910
19	Pravakar Nayak	ACTO	9710	4200	13910
20	Nabaghan Behera	Head Clerk	10550	4200	14750
21	Goutam Dutta	Sr. Clerk	10750	2400	13150
22	Rabindranath Behera	Sr. Clerk	10120	2400	12520
23	Hemant kumar Dash	Sr. Clerk	8710	2400	11110
24	Pradeep Kumar Sarkar	Sr. Clerk	9700	2400	12100
25	Bibhuti Bhusan Chakraberty	Sr. Clerk	9470	2400	11870
26	Loknath Sahoo	Sr. Clerk	9240	2400	11640
27	Chittaranjan Sahoo	Sr. Clerk	9260	2400	11660

Sl. No.	Name	Designation	Pay (in Rs.)	Grade Pay (in Rs.)	Total Pay (in Rs.)
1	2	3	4	5	6
28	Sri Sharada Kanta Mohanty	Sr. Clerk	9700	2400	12100
29	Sri Narayn Ch.Kar	Jr. Clerk (Sta)	9960	2000	11960
30	Sri Prakash Ch.Puhan	Jr. Clerk	8520	1900	10420
31	Sri Antaryami Pradhan	Driver	8520	1900	10420
32	Sri Kulamani Jena	Tr. Sarkar	7260	1650	8910
33	Sri Birakishore Mallik	Peon	7440	1400	8840
34	Sri Gobardhan Sahoo	Peon	7440	1400	8840
35	Sri Sunakar Jena	Peon	7300	1400	8700
36	Sri Khirod Ch. Mallik	Peon	7300	1400	8700
37	Sri Sri Banamber Dash	Peon	7570	1400	8970
38	Sri Dinabandhu Sahoo	Peon	7300	1400	8700
39	Sri Kedarnath Sahoo	Peon	7040	1400	8440
40	Sri Nirmal Kumar Mohapatra	Peon	7040	1400	8440
41	Sri Prafulla Kumar Jena	Peon	7570	1400	8970
42	Sri Prafulla Kumar Samal	WSC	6860	1300	8160
43	Smt. Sangita Suryatapa Jna	DEO	5200	0	5200
44	Kumari Kalpita Sahoo	DEO	5200	0	5200

  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 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	Saurya Rajan Mishra	DCCT	0671-2331339	-	-	dcctcuttack2 @orissatax.gov.in	Office of the Deputy Commissioner of Commercial  Taxes, Cuttack II Circle, CTC

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	Purna chandra Mishra	Joint Commissioner of Commercial Taxes	0671-2332829	-	-	-	Office of the Joint Commissioner of Commercial Taxes, Cuttack II Range, Cuttack

  MANUAL-17 

Other Useful Information

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

 

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