Introduction
The Office of the Joint Commissioner of Commercial Taxes, Cuttack II Range is located at Cuttack.
The related heads of the department is Commissioner of Commercial Taxes(O),Cuttack and the administrative department is the Finance Department,Govt. of Odisha,Bhubaneswar.
The aim and function of this office is to achieve excellence in implementation of different policies of the govt, mission for collection of taxes in a transparent, fair and efficient manner, steps on
prevention of tax evasion and frauds by making the tax administration more transparent, prompt, efficient and accountable to the stakeholders
MANUAL-1
Particulars of Organization, Functions & Duties
[Section-4 (1) (b) (i)]
1. Aim & Objectives of the Organization:
The Joint Commissioner of Commercial Tax, Cuttack II Range, Cuttack is designated as PublicInformation Officer of this Range.
2.Working Hours Both for Office & Public:
The Office starts at about 10.00 A.M.and closed at 5.00 P.M. with Lunch Break of 1 hour in the Day Office and in morning starts at about 7.00 A.M. without Lunch Break and Closed at 1.00 P.M.
3. Address of the Main Office:
Joint Commissioner of Commercial Taxes, Cuttack II Range, Cuttack
MANUAL-2
Powers & Duties of Officers & Employees
[Section-4 (1) (b) (ii)]
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Sl. |
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1 |
Name |
Sri Bisweswar Mishra, OFS(SG) |
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Designation |
Joint. Commissioner of Commercial Taxes |
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Powers & Duties |
Powers Administrative Being the head of this establisment he is the appointing, leave sanctioning and disciplinary authority of class III employees, provisional pension and pension sanctioning authority of Class III emlpoyees and pension sanctioning authority of class III employees of sub-ordinate offices, annual increment sanctioning authority of officers and staffs working under his control. Financial He is having the power and function of DDO, He is having the power of sanctioning GPF, leave, contigency expenditure etc. |
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2 |
Name |
Bhuban Mohan Behera |
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Designation |
Joint. Commissioner of Commercial Taxes(Appeal) |
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Powers & Duties |
Disposal of 1st appeal cases .
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3 |
Name |
Smt.Puspashree Sahoo |
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Designation |
Commercial Tax Officer |
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Powers & Duties |
Audit and Assessment |
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4 |
Name |
Sri Nrusingh Charan Panigrahi |
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Designation |
Asst.Commercial Tax Officer |
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Powers & Duties |
To assite the audit work and attach to Audit Team-A Smt.P.Sahoo |
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5 |
Name |
Sri Tapan Mohapatra |
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Designation |
Asst.Commercial Tax Officer |
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Powers & Duties |
To assite the audit work and attach to Audit Team-Sri T.Pradhan (CTO) |
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6 |
Name |
Smt Soudamini Mohanty |
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Designation |
Head Clerk |
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Powers & Duties |
Establishment related works including personal claims, service records, compliance to AG audit, Assembly questions and as assigned by the JCCT. |
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7 |
Name |
Sri Sharada Kanta Mohanty |
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Designation |
Senior Clerk |
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Powers & Duties |
Disposal of appeal cases , RTI cases ,RTPS cases of JCCT appeal and JCCT(A) |
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Sl. |
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8 |
Name |
Sri Soumya Ranjan Panda |
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Designation |
Senior Clerk |
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Powers & Duties |
Incharge of Assessment of LTU dealers, non-LTU dealers, all Statistical related work, receipt and refund applications, Preparation and transmission of monthly MPR, compliance to AG audit para. |
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9 |
Name |
Sri Chandi Prasad Panda |
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Designation |
Senior Clerk |
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Powers & Duties |
Maintainace of AVR register and transmission of AVRs to different assessing authority relating to different Circles.Prepartion of Tax-audit programmes.Sending of extract DCRand copy of the assessment order to the Circles to initiate the collection proceeding. |
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10 |
Name |
Sri Pradeep Kumar Sahoo |
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Designation |
Junior Clerk |
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Powers & Duties |
Accounts and budget work , stock & store, library. |
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11 |
Name |
Sri Subrat Kumar Behera |
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Designation |
Junior Clerk |
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Powers & Duties |
Incharge of dairy,dak,despatch |
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12 |
Name |
Sri Satyendra Bhutia |
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Designation |
Senior Steno |
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Powers & Duties |
Incharge of confidential section attached to JCCT and works assigned by the JCCT. |
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13 |
Name |
Sri Pitamber dhir |
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Designation |
Driver |
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Powers & Duties |
Drive Govt. vehicle during office hour |
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14 |
Name |
Sri Sadananda Behera |
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Designation |
Peon |
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Powers & Duties |
Obey the order of Higher Authority |
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15 |
Name |
Sri Alekh Behera |
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Designation |
Peon |
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Powers & Duties |
Obey the order of Higher Authority |
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16 |
Name |
Sri Dharanidhar Nayak |
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Designation |
Peon |
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Powers & Duties |
Obey the order of Higher Authority |
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17 |
Name |
Sri Krushna Chandra Dalai |
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Designation |
Senior Steno |
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Powers & Duties |
Attached to JCCT(A) and works assigned by the JCCT(A). |
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Sl. |
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18 |
Name |
Sri Prafulla Kumar Das |
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Designation |
Peon |
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Powers & Duties |
Obey the order of Higher Authority |
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19 |
Name |
Sri Rohit Kumar Biswal |
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Designation |
Peon |
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Powers & Duties |
Obey the order of Higher Authority |
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20 |
Name |
Sri Achyutananda Sahoo |
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Designation |
WCS |
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Powers & Duties |
- |
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21 |
Name |
Sri Girish Chandra Biswal |
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Designation |
Programmer |
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Powers & Duties |
Extract data from database through query , filterization of data , sort-out the dealer database problem. |
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22 |
Name |
Smt Sinurani Behera |
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Designation |
DEO |
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Powers & Duties |
A.For Multilingual Data Processing both in English and Oriya.B.For timely entry of data. C.For preparing the document, printing the document after due comparison and verification. |
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23 |
Name |
Smt Rasmita Rani Senapaty |
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Designation |
DEO |
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Powers & Duties |
A.For Multilingual Data Processing both in English and Oriya. B.For timely entry of data. C.For preparing the document, printing the document after due comparison and verification. |
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24 |
Name |
Smt. Sovabati Sethy |
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Designation |
DEO |
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Powers & Duties |
A. For Multilingual Data Processing both in English and Oriya.B. For timely entry of data. C. For preparing the document, printing the document after due comparison and verification. |
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25 |
Name |
Smt. Suprava Behera |
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Designation |
DEO |
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Powers & Duties |
A. For Multilingual Data Processing both in English and Oriya.B. For timely entry of data. C. For preparing the document, printing the document after due comparison and verification. |
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26 |
Name |
Smt. Minatee Sahoo |
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Designation |
DEO |
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Powers & Duties |
A. For Multilingual Data Processing both in English and Oriya.B. For timely entry of data.C. For preparing the document, printing the document after due comparison and verification.
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| Name | Sri Arabinda Mallick | |
| Designation | CTO | |
| Powers & Duties | Assessment ,Charge of DDO and PIO | |
MANUAL-3
Procedure Followed in Decision Making Process
[Section-4 (1) (b) (iii)]
Sl. No. Designation Subject on Which Guidelines/ Process of Execution Designation of the Officers involved in Decision making Contact information of above mentioned Officers If not Satisfied by the Decision, Where and How to Appeal 1 1. Statutory 2. Administrative 3. Financial 1.Under the OST, VAT, OET, CST, PT 3. Different Acts and Rules & Govt. of Odisha Assessment, Disposal of 1st appeal cases, Sou-moto revision 2. _____ 3. ______ 1. JCST 2.JCCT 3. JCCT 1. Higher Authority 2.Higher Authority 3.Higher Authority 2 1. Disposal of 1st Appeal cases 2. DDO 3. PIO 1.Under the OST, VAT, OET, CST, PT 2. Different Acts and Rules & Govt. of Odisha 3. RTI Act 1. Issue of order of 1st appeal cases 2. Different Acts and Rules & Govt. of Odisha 3. Disposal of RTI Applications 1.DCST 2.DCCT 3.PIO 1.Sales Tax Tribunal 2.Higher Authority 3.1st Appellate authority 1.Audit 2. Assessment 1.Under the VAT, OET, CST Act and Rules 2..Under the VAT, OET, CST Act and Rules 1. AVR(Audit visit report) 2. Order of Assessment 1.STO 2. STO 1. _____ 2. 1st Appeal
the Decision is to be taken
Direction,
if any
JCCT
2. Different Acts and Rules & Govt. of Odisha
0671-2332829
DCCT(Appeal)
0671-2332829
3
CTO
0671-2332829
MANUAL-4
Norms for Discharge of Functions
[Section-4 (1) (b) (iv)]
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Sl. No. |
Activity |
Time Frame/ Norm |
Remarks |
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1 |
2 |
3 |
4 |
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1 |
Audit |
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To be sent to Assesing Officer |
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2 |
Assessment |
As per the provision of law |
- |
| 3 | 1st Appeal | ||
| 4 | Suo-moto revision | ||
| 5 | Supervision |
As & when required |
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| 6 | RTI |
As per provision of RTI Act |
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| 7 | Right to service(ORTPS) |
As oer ORTPS Act |
MANUAL-5
Rules, Regulations, Instructions, Manuals & Records for Discharging Functions
[Section-4 (1) (b) (v)]
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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 and Records |
Address, Telephone No., Fax, E-Mail |
Fee charged by the Department for a copy of Rules, Regulations, Instructions, Manual & REcords(If any) |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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1 |
Odisha Sales Tax Act & Rules, 1947 |
Statutory |
Impose of tax on sale and purchase of goods. |
Official Website |
Not Specified |
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2 |
Odisha value added tax Act 2004 & Rules 2005 |
-do- |
-do- |
-do- |
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3 |
Central Sales Tax Act 56 & CST(o) Rules |
-do- |
-do- |
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4 |
Odisha Entry Tax Act & Rules 99 |
-do- |
Imposed of tax on entry of goods |
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5 |
Odisha Entertainment Tax Act & Rule, 1946 & 2006 |
-do- |
Levy of tax on entertainment |
-do- |
-do- |
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6 |
Odisha State Tax on Professions, Traders , calling and Employments Acts & Rules 2000 |
-do- |
Levy of tax on different professionary |
-do- |
-do- |
-do- |
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7 |
Record Manual |
Administrative |
Procedure for dealing with records, documents.etc |
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8 |
Commercial Taxes manual |
Administrative |
Guidelines for work of C.T Department |
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9 |
Different Circulars of Commissioner of Commercial Taxes, Odisha, Cuttack, RTI, Service Act |
-do- |
Instruction of C.C..T(O) in taxation matters |
Official website/ policy section |
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MANUAL-6
Categories of Documents Under Control
[Section-4 (1) (b) (vi)]
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Sl. No. |
Category of the Document |
Name of Document |
Details of Information Available |
Procedure to Obtain the Documents |
Held by/ Under Control of |
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1 |
2 |
3 |
4 |
5 |
6 |
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1 |
Statutory |
Document arises while implementing different statutory obligations under the Odisha Sales Tax Act & Rules, 1947 |
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AS per the Statutory provision under the Acts & Rules as well as under the RTI Act |
C.T.Department |
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2 |
Statutory |
Odisha Value added Tax Act & Rules, 2004 |
-do- |
-do- |
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3 |
Statutory |
Odisha Entertainment Tax Act & Rules, 1946 |
-do- |
-do- |
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4 |
Statutory |
Central Sales Tax Act & Rules, 1956 |
-do- |
-do- |
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5 |
Statutory |
Odisha EntryTax Act& Rules,1999 |
-do- |
-do- |
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6 |
Statutory |
Odisha State Tax on Professional traders, callings employments Tax Act & Rules, 2000 |
-do- |
-do- |
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7 |
Statutory |
Appeal Records under different Acts |
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8 |
Statutory |
Revision Records under different Acts |
-do- |
-do- |
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9 |
Statutory | Refund Records under different Acts(from 2 to 5 Lakhs) | -do- |
-do- |
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10 |
Administrative | Service Books of Employee |
-do- |
-do- |
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11 |
Administrative | Personal Files of Employees | -do- |
-do- |
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12 |
Administrative | Record Relating Budget | -do- |
-do- |
MANUAL-7
Particulars of Arrangement in Formulation of Policy
[Section-4 (1) (b) (vii)]
Sl. No. Subjcet /Topic Is it Mandatory to Ensure Public Participation Arrangements for seeking Public Participation. 1
Not applicable 2 O.S.T. Act, 1947(Not repeated) 3 C.S.T Act , 1956 4 Odisha Entry Tax Act,1998 5 Odisha State Tax on Professions, Traders, Calling & Employments Act, 2020
MANUAL-8
Boards, Councils, Committees & Other Bodies Constituted
[Section-4(1) (b) (viii)]
Sl. No. Name Type of Affiliated body Brief Introduction Objctive/ Main Activities Structure and Member Composition Role 1 2 3 4 5 6 7 1 State level advisory Committee Advisory suggestive Providing Opportunity for discussion of general issue concerning Commercial Taxes Click Here Advisory Role 2 sharing Click Here
Advisory Committee on Commercial Taxes(One for each Commercial Tax Range)
MANUAL-9
Directory Officers & Employees
[Section-4(1) (b) (ix)]
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Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
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Address |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
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1 |
Sri Bisweswar Mishra |
Joint Commissioner of Commercial Taxes |
0671-232829 |
- |
- |
O/o Joint Commissioner of Commercial Taxes, Cuttack II Range, Cuttack |
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2 |
Sri Chinmaya Kabi |
DCCT (Appeal) |
- |
- |
- |
- |
-do- |
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3 |
Ms Pushpashree Sahoo |
CTO (Audit) |
- | - | - | - |
-do- |
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4 |
Sri Nrusingha Charan Panigrahi |
ACTO |
- | - | - | - | -do- |
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5 |
Sri Tapan Mohapatra |
ACTO |
- |
- |
- |
- |
-do- |
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6 |
Smt. Soudmani Mohanty |
H.C |
- |
- |
- |
- |
-do- |
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7 |
Sri Sarada Kanta Mohanty |
Senior Clerk |
- |
- |
- |
- |
-do- |
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8 |
Sri Soumya Ranjan Panda |
Senior Clerk |
- |
- |
- |
- |
-do- |
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9 |
Sri Chandi Prasad Panda |
Senior Clerk |
- |
- |
- |
- |
-do- |
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10 |
Sri Subrat Kumar Behera |
Jr. Clerk |
- |
- |
- |
- |
-do- |
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11 |
Sri Pradeep Kumar Sahoo |
Jr. Clerk |
- |
- |
- |
- |
-do- |
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12 |
Sri Satyendra Bhutia |
Senior Stenographer |
- |
- |
- |
- |
-do- |
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13 |
Sri Pitamber Dhir |
Driver |
- |
- |
- |
- |
-do- |
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14 |
Sri Sadananda Behera |
Peon |
- |
- |
- |
- |
-do- |
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15 |
Sri Alekh Behera |
Peon |
- |
- |
- |
- |
-do- |
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16 |
Sri Dharanidhara Nayak |
Peon |
- |
- |
- |
- |
-do- |
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17 |
Sri Prafulla Ku. Das |
Peon |
- |
- |
- |
- |
-do- |
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18 |
Sri Rohit Ku. Biswal |
Peon |
- |
- |
- |
- |
-do- |
|
19 |
Sri Achyutananda Sahoo |
WCS |
- |
- |
- |
- |
-do- |
| Contractual | |||||||
|
20 |
Sri Girish Chandra Biswal |
Programmer |
- |
- |
- |
- |
-do- |
|
21 |
Smt Rasmita Rani Senapaty |
DEO |
- |
- |
- |
- |
-do- |
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22 |
Smt Sinurani Behera |
DEO |
- |
- |
- |
- |
-do- |
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23 |
Smt Sovabati Sethy |
DEO |
- |
- |
- |
- |
-do- |
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24 |
Smt Minati Sahoo |
DEO |
- |
- |
- |
- |
-do- |
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25 |
Smt Suprava Behera |
DEO |
- |
- |
- |
- |
-do- |
|
26 |
Sri Narayan Sethy |
Driver |
- |
- |
- |
- |
-do- |
|
Sl. No. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
Contractual |
|||||||
|
27 |
Sri Girish Chandra Biswal |
Programmer |
- |
- |
- |
- |
O/o Joint Commissioner of Commercial Taxes, Cuttack II Range, Cuttack |
|
28 |
Smt. Rasmita Rani Senapaty |
DEO |
- |
- |
- |
- |
-do- |
|
29 |
Smt. Sinurani Behera |
DEO |
- |
- |
- |
- |
-do- |
|
30 |
Smt. Sovabati Sethy |
DEO |
- |
- |
- |
- |
-do- |
|
31 |
Minati Sahoo |
DEO |
- |
- |
- |
- |
-do- |
|
32 |
Smt. Suprava Behera |
DEO |
- |
- |
- |
- |
-do- |
|
33 |
Sri Narayan Sethy |
Driver |
- |
- |
- |
- |
-do- |
MANUAL-10
Monthly Remuneration & Compensation of Officers & Employees
[Section-4(1) (b) (x)]
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Sl. |
Name |
Designation |
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 |
|
1 |
Sri Bisweswar Mishra |
Joint Commissioner of Commercial Taxes |
75012 |
53900 |
- |
|
2 |
Sri Bhuban Mohan Behera |
DCCT (Appeal) |
51828 |
35628 |
- |
|
3 |
Smt Puspashree Sahoo |
CTO |
43605 |
38294 |
- |
|
4 |
Sri Tapan Mohapatra |
ACTO |
28350 |
25585 |
|
|
5 |
Sri Nrusingha charan Panigrahi |
ACTO |
41559 |
29684 |
- |
|
6 |
Smt. Soudmini Mohanty |
H.C |
31065 |
22387 |
- |
|
7 |
Sri Sharada Kanta Mohanty |
Senior Clerk |
27804 |
14604 |
- |
|
8 |
Sri Soumya Ranjan Panda |
Senior Clerk |
25074 |
15019 |
- |
|
9 |
Sri Chandi Prasad Panda |
Senior Clerk |
24024 |
18899 |
- |
|
10 |
Sri Subrat Kumar Behera |
Jr. Clerk |
14326 |
11396 |
- |
|
1 |
Sri Pradeep Kumar Sahoo |
Jr. Clerk |
17325 |
15632 |
- |
|
12 |
Sri Satyendra Bhutia |
Senior Stenographer |
39793 |
29593 |
- |
|
13 |
Sri Pitamber Dhir |
Driver |
22629 |
13017 |
- |
|
14 |
Sri Sadananda Behera |
Peon |
18587 |
10951 |
- |
|
15 |
Sri Alekh Behera |
Peon |
20533 |
12745 |
- |
|
16 |
Sri Dharanidhara Nayak |
Peon |
18587 |
12151 |
- |
|
17 |
Sri Prafulla Ku. Das |
Peon |
20533 |
13387 |
- |
|
18 |
Sri Rohit Ku. Biswal |
Peon |
19945 |
11820 |
- |
|
19 |
Sri Achyutananda Sahoo |
WCS |
20821 |
7522 |
- |
|
Contractual |
|||||
|
20 |
Sri Girish Chandra Biswal |
Programmer |
9,300 |
- |
- |
|
21 |
Smt. Rasmita Rani Senapaty |
DEO |
5,200 |
- |
- |
|
22 |
Smt. Sinurani Behera |
DEO |
5,200 |
- |
- |
|
23 |
Smt. Sovabati Sethy |
DEO |
5,200 |
- |
- |
|
24 |
Minati Sahoo |
DEO |
5,200 |
- |
- |
|
25 |
Smt. Suprava Behera |
DEO |
5,200 |
- |
- |
|
26 |
Sri Narayan Sethy |
Driver |
5,200 |
- |
- |
|
27 |
Sri Arabinda Mallick |
CTO |
|||
MANUAL-11
Budget Allocated to each Agency
[Section-4 (1) (b) (xi)]
Sl. No. Name of the Scheme/ Head Activity Starting Date Planned Amount Proposed Amount Sanctioned Amount Released/ Disbursed (No. of Installments) Actual Expenditure for the Last Year Responsible Officer for the quality and the Complete execution of the Work 1 2 3 4 5 6 7 8 9 10 1 05-2040-NP-X-00-001 Salary & Non Salary Financial Year Non- Planned 1,16,85,138 93,19,587 Disbursement of Pay on Monthly - DDO
end Date
MANUAL-12
Manner of Execution of Subsidy Programmes
[Section-4 (1) (b) (xii)]
Information Not Applicable
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) (xvi)]
MANUAL-15
Particulars of Facilities Available to Citizens for Obtaining Information
[Section-4 (1) (b) (xv)]
Sl. No. Facility Available Nature of Information Available Office Hours 1 2 3 4 1 Under the RTI Act & Rules As provided under different Acts & Rules and RTI Act & Rules 10.00 A.M to 5P.M- 2 Under the provision of Act & Rules do- do
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 |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Bhuban Mahon Behera |
Deputy Commissioner of Commercial Taxes |
0671-2332829 |
- |
- |
O/o Joint Commissioner of Commercial Taxes, Cuttack II Range, Cuttack |
First Appellate Authority (FAA):
|
Sl. |
Name |
Designation |
Office |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Sri Bisweswar Mishra |
Joint Commissioner of Commercial Taxes |
0671 |
- |
- |
O/o Joint Commissioner of Commercial Taxes, Cuttack II Range, Cuttack |
MANUAL-17
Other Useful Information
[Section-4 (1) (b) (xvii)]
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