Introduction
O/o the Deputy Commissioner of Commercial Taxes, Cuttack I Central Circle, Cuttack is located at Cuttack, Odisha.
This office comes under the Department of Finance, Govt. of Odisha.
The main function of this institution is to administer the collection of indirect taxes in fair, efficient and effective manner to facilitate trade and commerce to encourage voluntary tax compliance by mutual trust, to prevent tax evasion and thereby making the tax administration more transparent, efficient and accountable to the stake holders
MANUAL-1
Particulars of Organization, Functions & Duties
[Section-4 (1) (b) (I)]
1. Objectives/ Purposes of the Organizations:
Our motto is to have a strong and well integrated system by adopting Professional standards for making a conducive and healthy environment for collection of tax revenue like OVAT and other allied taxes by increasing efficiency, ensuring voluntary tax compliance, restoring to due vigilance and timely enforcement in order to curb evasion by the tax defaulters and by making all out efforts in rendering all possible e-services to the stake holders to the principles of e-goverance.
2. Mission/ Vision:
The Vision is to administer the collection of indirect taxes in fair, efficient and effective manner to facilitate trade and commerce to encourage voluntary tax compliance by mutual trust, to prevent tax evasion and thereby making the tax administration more transparent, efficient and accountable to the stake holders.
3. History & Context of its Formulation:
Cuttack I Central Circle is one of the four circles under Cuttack I Range, Cuttack which came intobeing following bifurcation from Cuttack I East Circle in the year 1983 in accordance with the decision of the Govt. of Odisha in Finance Department. The circle was headed by commercial Taxes since August, 2008. The circle is now being administered by the Deputy Commissioner of Commercial Taxes since 24th May, 2010.
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 the collection of commercial taxes in order to achieve the target set by the Commissioner of Commercial Taxes in respect of the collection of indirect taxes such as the tax on sale of goods, entry of goods, on entertainment and Odisha State Tax on professions, Traders, callings and Employments Act, 2000.
6. Details of Service Rendered:
To facilitate the tax administration, the Circle provides statutory services like registration of the dealer under different provision of the Acts, issuance of statutory forms & Way Bills, receipt of periodical returns under different Acts and providing & guidance from time to time to the tax payers 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 three Commercial Tax Officers (C.T.O), O.F.S-I (JB) and 7 Assistant Commercial Tax Officers (A.C.T.O) under this Circle.
8. Mechanism Available for:
Monitoring the Service Delivery & Public Grievance Redressal.
i) Helpline No. 0671-2307451, C.C.T. (O), Cuttack.
ii) Grievance hearing by DCCT-From 3.00 P.M. to 4.00 P.M. on every Saturday.
iii) Helpdesk set up in the Circle office manned by ACTO to offer necessary guidance to the dealers and Public as a whole.
9. Address of the Main Office:
Officer of the Commissonary of Commercial Taxes, Cuttack I Central Circle, At-Sriram Nagar, Badambadi, Cuttack, Emil Id. dcctcuttackcentral@odishatax.gov.in
10. Working Hours: 10.00 A.M. to 5.00 P.M
MANUAL-2
Powers & Duties of Officers & Employees
[Section-4 (1) (b) (ii)]
Sl. 1 Name Birendra Mohan Bebarta Pattnaik, OFS (I), (SB) Designation Deputy 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 higher Authorities. Duties Collection of Revenues. Disposal of Registration/ Audit/ Assessment, cases and initiation of TRO proceedings. 2 Designation Commercial Tax Officer (All C.T.Os) 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 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 tax net by fixing the liability. Conduct Pre-registration enquiry into the business activities and bonfides of the dealers as entrusted from time to time and submit enquiry reports to the DCCT. Conduct enquiry and to furnish 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.
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/ 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 Sales Tax Officer -do- 3 -do- Refund -do- Issue & Sanction of refund orders Sales Tax Officer -do- 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 -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 -do- 9 -do- Drawal & Disbursement of Pay etc. Treasury Code/ Accounts Code/ DFPR/ Instruction issued by the Govt. of Odisha -do- S.O
( Admin)
(Audit)/ ACCT
(Admin)/ Addl. CCT (VAT)
(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, 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 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-
Tele. No.,
FAX, E-mail &
others
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 Arrangements for seeking Public Participation 1 2 3 4 1 Formulation of various Policy, Acts etc. administered by the Department Not Mandatory Not Applicable 2 O.S.T. Act, 1947(Not Repealed) 3 C.S.T. Act, 1956 4 Odisha Entry Tax Act, 1999 5 Odisha State Tax on Professions, Trades, Callings & Employments Act, 2000 6 V.A.T. Act, 2004 7 O.E.T. Act, 2006
(Yes/ No)
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-
-
-
-
-
-
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-
-
-
-
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 |
|
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 Stateed Belowed |
|
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 Mobile No. Fax E-Mail Address 1 2 3 4 5 6 7 8 1 Ashok Kumar Mohanty, OFS-I (SB) DCCT 0671 2332830 - - - Deputy Commissioner of Commercial Taxes, Cuttack I Central Circle, Cuttack 2 Damodar Patra CTO -do- - - - -do- 3 Manasi Das CTO -do- - - - -do- Dharanidhar Das CTO -do- -do Kunja Bihari Padhan CTO -do- -do- 6 Asita Ranjan Kanungo ACTO -do- - - - -do- 7 Sachidananda Routray ACTO -do- - - - -do- 8 Mousumi Mohapatra ACTO -do- - - - -do- 9 Madhurilata Jena ACTO -do- - - - -do- 10 Adaita Kumar Mohanty Senior Clerk -do- - - - -do- 11 Asish Ku. Swain Senior Clerk -do- - - - -do- 12 Binay Ku. Bhatta Senior Clerk -do- - - - -do- 13 Chira Ranjan Mohanty Senior Clerk -do- - - - -do- 14 Saroj Ku. Acharya Senior Clerk -do- - - - -do- 15 Pratima Moharana Senior Clerk -do- - - - -do- 16 Pitabas Mohapatra Junior Clerk -do- - - - -do- 17 Bijay Ku Jena Junior Clerk -do- - - - -do- 18 Madhusmita Pradhan DEO -do- - - - -do- 19 Reena Swain DEO -do- - - - -do- 20 Amar Ku. Bhoi WSC -do- - - - -do- 21 Arakhita Nayak Peon -do- - - - -do- 22 Arjun Sethi Peon -do- - - - -do- 23 Dinabandhu Sethi Peon -do- - - - -do- 24 Gouranga Ch. Barik Peon -do- - - - -do- 25 Pramod Ku. Mallick Peon -do- - - - -do- 26 Rama Chandru Tudu Peon -do- - - - -do- 27 Ramakrishna Bhanja Peon -do- - - - -do- 28 Prahallad Sahoo Peon -do- - - - -do- 29 Kartik Ch. Panda Peon -do- - - - -do-
Ph. No.
4
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-
5
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-
-
MANUAL-10
Monthly Remuneration & Compensation of Officers & Employees
[Section-4 (1) (b) (x)]
Sl. Name Designation Scale of Pay Grade Pay Total Pay 1 2 3 4 5 6 1 Asok Kumar Mohanty, OFS-I (SB) DCCT 24480 6600 31080 2 Damodar Patra CTO 16230 5400 21630 3 Manasi Das CTO 16230 5400 21630 5 Pabitra Ranjan Sahoo ACTO 13910 4200 18110 6 Asita Ranjan Kanungo ACTO 13910 4200 18110 7 Sachidananda Routray ACTO 12230 4200 16430 8 Mousumi Mohapatra ACTO 10560 4200 14760 9 Madhurilata Jena ACTO 10560 4200 14760 10 Adaita Kumar Mohanty Senior Clerk 10070 4200 12470 11 Asish Ku. Swain Senior Clerk 9390 2400 11790 12 Binay Ku. Bhatta Senior Clerk 9390 2400 11440 13 Chira Ranjan Mohanty Senior Clerk 9040 2400 11440 14 Saroj Ku. Acharya Senior Clerk 9040 2400 11440 15 Pratima Moharana Senior Clerk 9040 2400 11440 16 Pitabas Mohapatra Junior Clerk 5640 1900 7540 17 Bijay Ku. Jena Junior Clerk 5420 1900 7320 18 Madhusmita Pradhan DEO 5200 5200 19 Reena Swain DEO 5200 5200 20 Amar Ku. Bhoi WSC 7300 1300 8700 21 Arakhita Nayak Peon 7990 1400 9390 22 Arjun Sethi Peon 7990 1400 9390 23 Dinabandhu Sethi Peon 7840 1400 9240 24 Gouranga Ch. Barik Peon 7840 1400 9240 25 Pramod Ku. Mallick Peon 7300 1400 8700 26 Rama Chandru Tudu Peon 7570 1400 8970 27 Ramakrishna Bhanja Peon 7280 1400 8680 28 Prahallad Sahoo Peon 7280 1400 8680 29 Kartik Ch. Panda Peon 7530 1300 8830
(In Rs.)
(In Rs.)
(In Rs.)
4.
Bhagyalakshmi Jena
CTO
16230
5400
21630
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 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
No.
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. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Asita Ranjan Kanungo |
ACTO |
0671-2332830 |
- |
- |
Deputy Commissioner of Commercial Taxes, Cuttack I Central Circle, Cuttack. |
Public Information Officer (PIO):
|
Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Dharanidhar Das |
CTO |
0671 2332830 |
- |
- |
Deputy Commissioner of Commercial Taxes, Cuttack I Central Circle, Cuttack |
First Appellate Authority (FAA):
|
Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Nidhi Kumar Routray |
Joint Commissioner of Commercial Taxes |
0671 2332830 |
- |
- |
- |
Office of the Joint Commissioner of Commercial Taxes, Cuttack I Range, Cuttack |
MANUAL-17
Other Useful Information
[Section-4 (1) (b) (xvii)]
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