Introduction
MANUAL-1
Particulars of Organization, Functions & Duties
[Section-4 (1) (b) (I)]
1) Objectives/ Purpose of the Organization:
To minimize and prevent at avoidance and evasion by detecting fraud cases through investigation & mobile checking and collect tax and penalty accordingly.
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) Brief History & Context of its Formation:
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 the head of the Department, the post of Commissioner of Commercial Taxes, Orison was created w.e.f. 24th August, 1956. However, the Commissioner of Commercial Taxes, Orison replaced the Collector of Commercial Taxes w.e.f. 29th May, 1957. The Department remained under the administrative control of the Finance Department of the Govt. of Odisha up to the 29th November, 1951. From the 30th 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. 28th October, 1956.
Office of the Commercial Taxes, Investigation Unit Bolangir is one of the unit under Deputy Commissioner of Commercial Taxes, Enforcement Range Bhawanipatna & this Unit came into existence in the 1968.
4) Duties of the Public Authority:
To collect intelligence regarding the clandestine business activities, detect fraud cases and collection of Tax and Penalty under Odisha Value Added Tax Act, 2004, Central Sales Tax Act, 1956; Odisha Entry Tax Act, 1999.
5) Main Activities & Functions:
Tax administration and monitoring of collection of commercial taxes.
6) Details of Service Rendered:
To watch over the business activities of dealers and investigation of fraud cases to minimize and prevent tax avoidance and evasion.
7) Organization Structure:
The Head of the Office is the Commercial Tax Officer, who is assisted by two Asst. Commercial Tax Officer
8) Working Hour of the Office: 10.00 A.M. to 5.00 P.M.
9) Postal Address:
Office of the Commercial Tax officer, Investigation Unit, Bolangir, PIN-767001
MANUAL-2
Powers & Duties of Officers & Employees
[Section-4 (1) (b) (ii)]
Sl. 1 Designation Commercial Tax Officer Powers To detect Fraud cases and investigate thoroughly and collect tax and penalty Duties Collection of revenues and DDO 2 Designation Asst. Commercial Tax Officer (ACTO) Powers Statutory powers as provided under different Commercial Tax Act and Rules Duties ACTO is a field functionary and being the lowest executive in the tax administration his/her duties are diverse and manifold. He/ she acts as the direct link between the dealers and the Department. Conduct survey of Un-Regd. Dealers to identify dealers to be liable for registration and bringing them to Tax Network. Conduct pre-registration enquiry into the business activities and bonfires of the dealers as entrusted from time to time and submit enquiry reports to the A.C.C.T Conduct enquiry and report on different references issued from time to time by the A.C.C.T/ J.C.C.T/ C.C.T. etc. Undertake scrutiny of the returns and bring to the notice discrepancies if any, appropriate action. Analyze data received from departmental data base and gather intelligence on such analysis and submit the same to the CTO for undertaking surprise visits. 3 Designation Junior Assistant Powers Duties To assist the Officer in the Office and undertake miscellaneous office works.
MANUAL-3
Procedure Followed in Decision Making Process
[Section-4 (1) (b) (iii)]
Sl. Type of Decision Procedure Laid Down Procedure/ Define Criteria to arrive at a particular Communication of the Decision to the Public Officers Final Authority that waits the 1 2 3 4 5 6 7 1 Administrative Preparation of Budget Odisha Budget Non applicable to Public Spl. P.A to CCT (O) 2 Administrative Sanction of Leave in case of Non- Gazetted Staff Odisha Service Code & Leave Rules -do- S.O. (Non- Gazetted), E.O.-III, JCCT (Admn.), Addl. CCT (Adm.) -do- 3 Administrative Disciplinary Proceeding Odisha Service Code & OCS (CCA) Rules -do- S.O. (Non- Gazetted), E.O.-III, JCCT (Admn.) -do- 4 Administrative Management of Odisha Service Code/ Instruction issued by the Govt. -do- CCR Cell/ P.A. to CCT (O) -do- 5 Administrative Management of Odisha Manual/ Instruction issued by the Govt. of Odisha -do- S.O. (Audit)/ ACCT (Admn.)/ -do- 6 Administrative Drawal & Disbursement of Treasury Code/ Accounts Code/ OGFR/ DFPR/ Instruction issued by the Govt. of Odisha -do- S.O. (Accounts)/ -do-
Followed
Decision
Involved
Decision
Manuals
CCT (O)
Against Class- IV employees
CCR
CCR
ACCT (VAT)
Pay etc.
E.O.-II
MANUAL-4
Norms for Discharge of Functions
[Section-4 (1) (b) (iv)]
Sl. Activity Time Frame/ Norm Remarks 1 2 3 4 1 Survey of the Dealer As per the provision of the corresponding Act & Rule and instructions issued by the C.C.T. (O) 2 Investigation under different Acts & Rules As per the provision of the Acts & Rules corresponding Act & Rule
-
-
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 1 2 3 4 5 6 7 1 Odisha Value Added Tax Act & Rules 2004 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 Central Sales Tax Act & Rules 1956 -do- -do- -do- -do- -do- 3 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- 4 Record Manual Administrative Procedure for dealing with records, documents etc. Library Official reference -do- 5 Commercial Tax Manual -do- Guidelines for works of C.T. Department -do- -do- -do- 6 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/saletax -do-
Telephone No.,
FAX, E-mail &
others
(if any)
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 Value Added Tax Act & Rules 1946 Official Website of the C.T. Department C.T. Department 2 Statutory Central Sales Tax Act & Rules 1999 -do- -do- 3 Statutory Odisha Entry Tax Act & Rules 1999 -do- -do- 4 Statutory Record Manual Official Reference Library 5 Statutory Commercial Tax Manual Official Reference Library 6 Statutory Circulars of Commissioner of Commercial Taxes, Odisha Website Policy Section/ Website 7 Statutory Registration Record Official Reference Range/ Circle Offices 8 Statutory Returns under different Acts Official Reference Range/ Circle Offices 9 Statutory Assessment Records under different Acts Assessment order is issued to the concerned dealer Range/ Circle Offices 10 Statutory Appeal Records under different Acts Appeal order is issued to the concerned dealer Range/ Office of the C.C.T.(O) 11 Statutory Revision Records under different Acts Revision order is issued to the Concerned Dealer Office of the C.C.T.(O) 12 Statutory Refund Records under different Acts - Range/ Circle Offices 13 Statutory Fraud Records under different Acts - Range/ Circle/ Intelligence Range/ Vigilance Range 14 Administration Service Books of Employees - Office of the CCT(O)/ Range/ Circle/ Assessment 15 Administration Personal Files of Employees Revision order is issued to the Concerned Dealer Office of the CCT (O)/ Range/ Circle/ /Assessment 16 Administration Records relating to Budget -do- Budget Section 17 Administration Records relating to Audit -do- Audit Section
MANUAL-7
Particulars of Arrangement in Formulation of Policy
[Section-4 (1) (b) (vii)]
Sl. No. Subject/ Topic Is it mandatory to ensure Public Participation (Yes/ No) Arrangements for seeking Public Participation 1 2 3 4 1 Formulation of various Policy, Acts, Rules etc. administered by the Department Not Mandatory Not Applicable 2 O.S.T. Act, 1947 (Now Repealed) - - 3 Odisha Entry Tax Act, 1999 - - 4 Odisha Entry Tax Act, 1999 - - 5 Odisha State Tax on Professions, Trades, Callings & Employments Act, 2000 - - 6 O.V.A.T. Act, 2004 - - 7 O.E.T. Act, 2006 - -
MANUAL-8
Boards, Councils, Committees & Other Bodies Constituted
[Section-4 (1) (b) (viii)]
Sl. Name and Address of the Affiliated Body Type of the Affiliated Body Brief Introduction of the Affiliated Body Objective/ Main Activities Role of the Affiliated Body Structure & Member Composition 1 2 3 4 5 6 7 1 State Level Consultative Committee Advisory Committee Establishment Year, 1961 Providing opportunity for discussion of general issue concerning Commercial Taxes Advisory Role
-
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 Kamal Lochan Parida CTO - 8763817445 - - O/o. Commercial Tax Officer, Investigation Unit, Bolangir 2 Umesh Chandra Amat ACTO - 9437837066 - - -do- 3 Anjan Kumar Satpathi ACTO - 9692077153 - - -do- 4 Sagar Chandra Bariha Jr. Assistant - 7894525722 - - -do- 5 Purna Chandra Bag Peon - 8018963413 - - -do- 6 Sripati Charan Podh Peon - 9692217052 - -do-
MANUAL-10
Monthly Remuneration & Compensation of Officers & Employees
[Section-4 (1) (b) (x)]
|
Sl. |
Name |
Designation |
Monthly Remuneration (In Rs) |
|
1 |
2 |
3 |
4 |
|
1 |
Kamal Lochan Parida |
CTO |
15600-39100-5400-35690 |
|
2 |
Umesh Chandra Amat |
ACTO |
9300-34800-4200-27423 |
|
3 |
Anjan Kumar Satpathi |
ACTO |
9300-34800-4200-24354 |
|
4 |
Sagar Chandra Bariha |
Jr. Assistant |
5200-20200-1900-12425 |
|
5 |
Purna Chandra Bag |
Peon |
4440-14680-1400-15718 |
|
6 |
Sripati Charan Podh |
Peon |
4440-14680-1400-15718 |
MANUAL-11
Budget Allocated to each Agency
[Section-4 (1) (b) (xi)]
Sl. Head Proposed Budget Sanctioned Budget Amount Released / Disbursed (No. of Installments) Total Expenditure 1 2 3 4 5 6 1 Pay & GP 910128 975790 975790 812089 2 DA 499751 505176 505176 448706 3 HRA 54176 54176 54176 52756 4 OA 1980 1980 1980 1980 5 RCM 10000 10000 10000 10000 6 TE 15000 10000 10000 10000 7 Motor Vehicle 115000 80000 80000 79942 8 Other Contingency 115000 110000 110000 69906 9 Computer 30000 45000 45000 19705
(in Rs.)
(in Rs.)
(in Rs.)
(in Rs.)
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)]
Sl. Activities/ Schemes for which Electronic Data Available Type of Document 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 & Rules - - -
Note: No scheme is being implemented in this Department. However, at present the following Act & 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 Working Hours 1 2 3 4 1 Official website of the Department: - 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)]
Asst. Public Information Officer (APIO):
|
Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Umesh Chandra Amat |
ACTO Commercial Tax Officer |
- |
9437837066 |
- |
- |
Office of the Commercial Tax Officer, Investigation Unit, Bolangir, Pin-767001 |
Public Information Officer (PIO):
|
Sl. No. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Kamal Lochan Parida |
CTO |
- |
8763817445 |
- |
- |
Office of the Commercial Tax Officer, Investigation Unit, Bolangir, Pin-767001 |
First Appellate Authority (FAA):
|
Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Tejraj Pradhan |
DCCT |
- |
9437606055 |
- |
- |
Office of the DCCT, Enforcement Range, Bhawanipatna |
MANUAL-17
Other Useful Information
[Section-4 (1) (b) (xvii)]
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