CT GST, Assessment Unit, Jaraka, Jajpur

Introduction

 

 

  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-

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 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 the 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 remained under the administrative control of the Finance Department of the Govt. of Odisha up to the 29^th November, 1951. From the 30^th 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. 28^th 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 Assessment Unit, Jaraka, Jajpur is one of unit of the Jajpur Circle under Territorial Range, Jajpur.

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 Assessment Unit, Jaraka

At-Baraju Nagar, Po- Dharmasala

Dist-Jajpur

PIN-755050

E-mail: ctojaraka&@gmail.com

Contact No.06725-283244

 8. Office timings:

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

 

10. 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 C.T.O. from 3.30P.M to 5.00 P.M on every Saturday.
d) Establishment of a Helpdesk in the Circle office manned by a A.C.T.O to render necessary help and guidance to the dealers and other stake holders.

11. Address of the Main Office:

Office of the Commercial Tax Officer, Assessment Unit, Jaraka.

12. 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 Madan Mohan Samal OFS-I(SB)	Assistant 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	Assessing authority, Tax Recovery Authority, Any other statutory and official work assigned by the authorities. Adjudication, Return scrutiny, Non-filer Management, Recovery and Collection. Registering Authority, MPR	Overall charges of the office.
2	Puja Gupta, OSFS	Asst. CT & GST Officer	-	-	-	Registration Enquiry, PT Assessment, PT Collection of TDS, Arrear and return scrutiny, Non-filer Management, MPR Assist in Adjudication
3	Sri Satya Ranjan Parida	Section Officer	-	-	-		Deputed to Territorial Range, Jajpur, Jajpur Road.
4	Sri Sidharth Kumar Sahoo	Senior Assistant	-	-	-	Accounts &Establishment ,Issue and Dispatch, In charge of Stock and Store, Maintenance of Bank Draft Register, Assisting Head of the Office.	-

 

Sl. No.
2	Duties	Assist the CTO/DCCT in Tax recovery matters under other CT Acts.
		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 CTO for taking appropriate action.
		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 CTO.
		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 of any statutory violation to issue show cause notices to the concerned authorities and take other legal actions.
		Analyze data received from departmental data base and intelligence gathered on such analysis and submit the same to the CTO for taking up surprising inspection or putting a dealer in the Audit programmed or undertaking provisional assessment etc.
		Verification of the business activities of the dealer/ person issued with form VAT 402-A, on application.
		Conduct Mobile duty as and when deployed by the CTO/ ACCT/ JCCT and checking of transport go downs to deter possible tax evasion and avoidance by enforcing different Penal Provisions.
		Awareness generation and collection of information from different offices/ dealers.
		Other miscellaneous official works as assigned by the Higher Authorities from time to time.

 

  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 making	Contact information of above mentioned Officers	If not satisfied by the Decision, Where & 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
11	Odisha General Financial Power Rules		Regarding Financial Rules	Library	Official Reference	Not Applicable
12	Delegation of Financial Power Rules		Regarding Delegation of Powers	-do-	-do-	-do-
13	Odisha Service Code	Service Matter	Rules & Regulations for Government Servant	-do-	-do-	-do-
14	Classification & Control Rules	-do-	-do-	-do-	-do-	-do-
15	Odisha TA Rules	-do-	Regarding Tour of Government Servant	-do-	-do-	-do-
16	OCS (Pension) and OCS (Commutation) Rules	-do-	Regarding Pension Rule of Government Servant	-do-	-do-	-do-
17	Odisha Leave Rules	-do-	Regarding Leave of Government Servant	-do-	-do-	-do-
18	Odisha Medical Attendance Rules	-do-	Regarding Medical Treatment of Government Servant	-do-	-do-	-do-
19	OCS (CCA) Rules	Service Matter	Regarding Penalties to Government Servant	-do-	-do-	-do-
20	Odisha Government Servant's Conduct Rules	Service Matter	Regarding Conduct & Activities of Government 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 matters	-do-	-do-	-do-
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-

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
26	ACTO Rules	Administrative	Regarding Appointment, Promotion etc.	Library	Official Reference	Not Applicable
27	Sub-Ordinate Finance Officer Rules	-do-	-do-	-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
18			Administration		Service Books of Employees	Official Reference		Office of the CCT (O)/ Range/ Circle/ Assessment
19			-do-		Personal Files of Employees	-do-		-do-
20			-do-		Records relating to Budget	-do-		Budget Section
21			-do-		Records relating to Audit	-do-		Audit Section
22			Administration		Records relating to Accounts	Revision order is issued to the concerned dealer/Taxpayer		Accounts Section
23			-do-		Records relating to Policy matters	-do-		Policy Section
24			-do-		Records relating to collection of taxes	-do-		Revenue section
25			-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
21	Administration	Records relating to Accounts		Accounts Section
22	-do-	Records relating to Policy matters		Policy Section
23	-do-	Records relating to Collection of Taxes		Revenue Section
24	-do-	Records relating to Grievance Petition		P. A. to C .C. T. (O)

 

  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	-	-
7	OET Act, 2006(Now Repealed)	-	-
8	Goods & Service Tax Act,2017	-	-

 

 

  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:

Sl. No.	Committee	Member
1	2	3
1	Commissioner of Commercial Taxes of in his Absence Additional Commissioner of Commercial Taxes	Chairman
2	Assistant Commissioner of Commercial Taxes of the Range	Member Secretary
3	Deputy Secretary to Government Finance Department in charge of Commercial Taxes	Member
4	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
5	Two practitioner representing legal and Accountancy professions to be nominated by Commissioner of Commercial Taxes	Member

   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	Madan Mohan Samal	Assistant Commissioner of CT&GST		9439798423	madan.samal@odisha.gov.in	AT-DANKARI, PO-MAHISARA, PS-JENAPUR, DIST-JAJPUR, PIN-755023
02	Puja Gupta	Assistant CT&GST Officer		9337698046	puja.gupta@odisha.gov.in	AT-BADABAZAR, PO-JALESWAR, PS-JALESWAR VIA- JALESWAR, DIST-BALASORE, PIN- 756032
03	Satya Ranjan Parida	Section Officer		6370205427	satyarp1978@gmail.com	AT-ARUHA, PO-KADALIBANA, PS-PATTAMUNDAI, DIST- KENDRAPARA, PIN-754222
04	Sidharth Kumar Sahoo	Senior Assistant		7751953682	sidharthsahoo2018@gmail.com	AT-CHAULIGANJ, THATARI SAHI,PO-NAYABAZAR, PS-CHAULIAGANJ, DIST-CUTTACK, PIN-753004

 

  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	Madan Mohan Samal	Assistant Commissioner of CT&GST	80900	44495	3236	128631
02	Puja Gupta	Assistant CT&GST Officer	36500	20075	1460	58035
03	Satya Ranjan Parida	Section Officer	47600	26180	0	73780
04	Sidharth Kumar Sahoo	Senior Assistant	30100	16555	1204	47859

 

  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)]

 

 

 

  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	Madan Mohan Samal	Assistant Commissioner of CT&GST	-	9439798423	-	madan.samal@odisha.gov.in	AT-DANKARI, PO-MAHISARA, PS-JENAPUR, DIST-JAJPUR, PIN-755023

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	Satyanarayan Panda	Additional Commissioner of CT&GST	-	9437114744	-	jcctjajpurrange @gmail.com	PLOT NO.535/6101, LANE-2A, MALLICK COMPLEX, JAGAMARA, BALIANTA, KHANDAGIRI, KHURDA, PIN- 751030

   MANUAL-17 

Other Useful Information

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

Transfer policy availavle with with this Public Authority.
Transfer Policy
SL NO	Notificatio No.	Notification Date	Attachment
1

 

Transfer Order issued by this Public Authority.
Transfer Orders
SL NO	Order No.	Order Date	Attachment

 

Procurement			Hardware, Software, AMC, Manpower, Outsource or any other Type of Procurement
Sl. No.	Work Order No.	Work Order date	Procurement Name	Attachment
1

 

Public Private Partnership (Not Applicable)
SL	Company Name	Agreement Date	File Number	Validuty from - to	Public Private Partnership Project Name	Attachment
1	Nil	Nil	Nil	Nil	Nil	Nil

 

RTI Application
Years	Total Number on Application Recived	Total Number on Application Disposed	Total Number on Application Transferred	Total Number on Application Rejected
FY 2022-23	3	3	0	0
FY 2023-24	10	10	0	0
FY 2024-25	9	0	0	0
RTI 1st Appeals
Years	Total Number on Appeal Recived	Total Number on Appeal Disposed	Total Number on Appeal Rejected
FY 2022-23	0	0	0	0
FY 2023-24	0	0	0	0
FY 2024-25	0	0	0	0

 

CAG & PAC Paras
SL	IR NO	Para No.		Subject	Complied	Recived	Attachment
		Part - II (A)	Part- II (B)		Yes/No	CAG/PAC
1

 

Citizen Charter
SL No	Service Name	Purpose
1

 

Discretonary & Non-DiscretionaryGrants
SL NO	Grant Name	Grant Type	Grant from (Central/State)	Grant value (In.Rs.)
1

 

Foreign Tours of the Chief Minister and the other Ministers of the State by Public Authorities under suo motu disclosure
SL.No.	Honble Minister	Tour Date	Tour Place	Tour	Purpose of Visit
1	NIL	NIL	NIL	NIL	NIL

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