Commercial Tax Officer, Sunki Check Gate, Sunki, Koraput

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 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 Head of the Department, the post of Commissioner of Commercial Taxes, Odisha was created w.e.f. 24th August, 1956.

Office of the Office of the Commercial Tax officer, Sunki Check-Gate, Sunki, Koraput is one of the Office establishment.

4. Duties of the Public Authority:

Collection of direct Taxes under Odisha Value Added Tax Act, 2004; 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. Postal Address:

Office of the Commercial Tax officer, Sunki Check-Gate, Sunki, Koraput.

MANUAL-2

Powers & Duties of Officers & Employees

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

Sl.
1	Name
	Designation	ACCT
	Power	Administrative	Head of the Office.
			Overall Administration of the Office.
		Financial	Drawing & Disbursing Officer.
			Sanctioning Authority as per the provision of OGFR.
		Others	Collection of Govt. Revenue, 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.
2	Name
	Designation	Commercial Tax Officer (C.T.O)
	Power	Others	Collection of Revenue,Passing of loaded vehicles,thorough checking of loaded vehicles, mobile duty.
			Any other statutory and official work assigned by the Higher Authority.
	Duties	Collection of Revenues.
3	Name
	Designation	ACTO
	Power	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. Passing of vehicles,mobile duty, thorough checking of goods vehicles.

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	Statutory	Assessment	-do-	Issue of Assessment Order to the concerned dealer/ person	-do-	-do-
3	Statutory	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	Administrative	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	Administrative	Disciplinary Proceeding against Class-IV employees	Odisha Service Code & OCS (CCA) Rules	-do-	-do-	do-
7	Administrative	Management of CCR	Odisha Service Code/ Instruction issued by the Government	-do-	CCR Cell/ P.A to CCT(O)	do-
8	Administrative	A.G (Audit) Compliance	Audit Manual/ Instruction issued by the Government	-do-	S.O (Audit)/ ACCT (Admin)/ Addl. CCT (VAT)	-do-
9	Administrative	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	Not Applicable
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	Statutory	Odisha Value Added Tax Act & Rules, 2004	-do-	-do-
3	Statutory	Odisha Entertainment Tax Act & Rules, 1946	-do-	-do-
4	Statutory	Central Sales Tax Act & Rules 1956	-do-	-do-
5	Statutory	Odisha Entry Tax Act & Rules, 1999	-do-	-do-
6	Statutory	Odisha State Tax on Professions, Trades, Callings & Employment Acts & Rules, 2000	-do-	-do-
7	Statutory	Record Manual	Official Reference	Library
8	Statutory	Commercial Tax Manual	-do-	-do-
9	Statutory	Circular of Commissioner of Commercial Taxes, Odisha	Website	Policy Section/ Website
10	Statutory	Registration Record	Official Reference	Range/ Circle Offices
11	Statutory	Returns under different Acts	-do-	-do-
12	Statutory	Assessment under different Acts	Assessment order is issued to the concerned dealer	-do-
13	Statutory	Appeal order under different Acts	Appeal order is issued to the concerned dealer	Range/ Office of the CCT (O)
14	Statutory	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	Administration	Personal File of Employees	-do-	-do-
19	Administration	Record relating to Budget	-do-	Budget Section
20	Administration	Record relating to Audit	-do-	Audit Section
21	Administration	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 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)]

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	Bijaya Kumar Behera	JCCT	06854-251249	-	-	-	Office of the Commercial Tax officer, Sunki Check-Gate, Sunki, Koraput
2	Basudeva Jena	DCCT	06854-251249	-	-	-	-do-

MANUAL-10

Monthly Remuneration & Compensation of Officers & Employees

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

Sl.	Name	Designation	Scale of Pay (In Rs.)	Gross Pay (In Rs.)	Net Pay (In Rs.)	The Procedure to Determine the Remuneration as Given in the Regulation
1	2	3	4	5	6	7
1	Bijaya Kumar Behera	JCCT	-	-	-	-
2	Sri Basudeva Jena	DCCT	-	-	-	-

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)]

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)]

Sl.	Facility Available	Nature of Information Available	Working Hours
1	2	3	4
1	Notice Board	-	-
2	Inspection of Record	-	-

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	Basudeva Jena	DCCT	06854-251249	-	-	-	Office of the Commercial Tax officer, Sunki Check- Gate, Sunki, Koraput

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	Bijaya Kumar Behera	JCCT	06854-251249	-	-	-	Office of the Commercial Tax officer, Sunki Check- Gate, Sunki, Koraput

MANUAL-17

Other Useful Information

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

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