Assistant Commissioner of Commercial Taxes Sundargarh Circle, Sundargarh

Introduction

Office of the Assistant Commissioner of Commercial Taxes Sundargarh Circle, Sundargarh is located at Sundargarh, Odisha.
Address of the office:
Assistant Commissioner of Commercial Taxes Sundargarh Circle,
At/P.O.: Mission Chowk,
Dist.: Sundargarh,
PIN: 770001
This office comes under the Department of Finance, Govt. of Odisha.
The Main function of this institution is to collection of Tax revenue for the State.

  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:
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.
3. History & Context of its Formulation:
The Department of Commercial Taxes came into being on 1st April, 1947 with Head Quarters at Cuttack for collection of Sales Tax. It was in charge of the Collector of Taxes, Odisha. As head of the Department, the post of Commissioner of Commercial Taxes, Odisha was created w.e.f. 24th August, 1956. However the Commissioner of Commercial Taxes, Odisha replaced the Collector of Commercial Taxes w.e.f. 29th May, 1957. However, the Commissioner of Commercial Taxes, Odisha replaced the Collector of Commercial Taxes w.e.f. 29th May, 1937. The Department remained under the administrative control of the Finance Department, Government of Odisha up to the 29th November, 1951. From 30th November, 1951, administrative control was transferred from Finance Department to the Revenue (Commercial Taxes) Department. Again the administrative control was transferred to Finance Department w.e.f. 28th October, 1956.
Office of the Assistant Commissioner of Commercial Taxes, Sundargarh Circle, Sundargarh is a newly created circles under the Sundargarh Range, Rourkela. It was created vide notification no.-1294/F.dt. 28.09.2006 w.e.f 01.10.2006 with the Jurisdiction of seven (07) Police station of the District of Sundargarh, comprises Earlier these parts (seven PS) were part of the Rourkela Circle- II, Panposh under the same Range.
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, 199; 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. Organizational Structure:
The Head of Office is the Assistant Commissioner of Commercial Taxes (A.C.C.T), OFS-I (JB), who is assisted now by One Commercial Tax Officer (CTO), and one Assistant Commercial Tax Officer(ACTO). Three ACTO posts are vacant.
8. Expectation of Public Authority from the Public:
The Department is emphasizing on consumer awareness through Electronic Media Newspaper for enhancing its effectiveness and efficiency.
9. 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 Sunday.
c) Grievance hearing by the C.C.T. (O) from 3.30 to 5.00 P.M. on every Saturday.
d) Establishment of a Helpdesk in the circle office manned by A.C.T.O to render necessary help and guidance to the dealers and other stakeholder.
10. Arrangement/ Methods for seeking Public Participation:
Suggestion through State level and Range level Advisory Committees.
11. Address of the Office:
Office of the Assistant Commissioner of Commercial Taxes, Sundargarh Circle,
At.: Mission Chowk,
PIN: 770001,
Phone No. 06622-273950
Email ID- acctsundargarcircle@yahoo.co.in
12. Working Hours:
Opening Hours: 10.00 A.M.
Closing Hours: 5.00 P.M

  MANUAL-2 

Powers & Duties of Officers & Employees

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

Sl.
1	Name	Sri Sibasis Suryakanta Sahoo, OFS-I (JB)
	Designation	Assistant Commissioner Of Commercial Taxes
	Powers	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 authorities.
	Duties	Collection of Revenues, Disposal of Registration/ Audit/ Assessment cases and initiation of TRO proceedings.
2	Name	Mrs. Kanaklata Ekka. OFS-I (JB)
	Designation	Commercial Tax Officer (CTO)
	Powers	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 authorities.
	Duties	Collection of Revenues, Disposal of Registration/ Audit/ Assessment cases and initiation of TRO proceedings.
3	Name	Smt. Jayanti Behera
	Designation	Assistant Commercial Tax Officer (AcTO) (4), Vacant- 3
	Powers & 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. The duties and job chart of an ACTO working in a circle has been redefined vide circular No.9547/ CT dt.l3.5.2009 of the C.C.T (O) Cuttack. The Duties in a nutshell are as follows. Conduct survey of Un-Regd. Dealers to identify dealers to be liable for registration and bringing them to registration fold. Verification of necessary documents for the registration at Help Desk and prepares report and help Data Entry Operators (DEO) for uploading into the VATIS. Conduct post-registration enquiry into the business activities and bona fides of the dealers as entrusted from time to time and submit enquiry reports to the Registering Authority. Conduct enquiry and report on different references issued from data entered in the computer, prepare computer generated receipts and notices, and bring to the notice of the ACCT/ CTO, Discrepancies if notices any, for appreciate action. Contacts return non filers and nil filers of dealers and ensure them to file of returns by the dealers and see that right tax at right time is paid by the dealers and collect information/ intelligence on potential tax evaders. To conduct Tax Audit of the dealers allotted with TIN and SRIN as a member of the Audit Team headed by the ACCT / CTO as constituted by the respective JCCT. Analyze data received from departmental data base and intelligence gathered on such analysis and submit report to the ACCT for taking up supervising 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 from VAT 402-A, on application. Conduct mobile duty as and when deployed by the 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.

Sl. No.
4	Name
	Designation	Head Clerk Post Vacant (1)
	Duties	Overall administration of the Office. To receive the Application for clearance certificate, issues a receipt for the application.
5	Name	Mirdha
	Designation	Senior Clerk (2) Vacant-(1)
	Duties	Attached to other Official Work (Clerical), and now in-charge of all work of head clerk, as the post of head clerk is vacant.
6	Name	Smt. Mamatarani Behera
	Designation	Junior Clerk (4) Vacant-03
	Duties	Any work assigned by the authority.
7	Designation	Data Entry Operator  (Post Not Alloted)
	Duties
8	Designation	Peon (2) (Vacant)
	Duties
9	Designation	Watchman-Cum-Sweeper (1) (Vacant)
	Duties

  MANUAL-3 

Procedure Followed in Decision Making Process

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

Sl.	Type of Decision	Procedure Followed	Laid Down Procedure/ Define Criteria to Arrive at a Particular Decision	Communication of the Decision to the Public	Officers Involved	Final Authority that waits 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-	-do-	-do-	-do-
3	Statutory	Refund	-do-	Issue & sanction of refund orders	-do-	-do-
4	Administrative	Preparation of Budget	Odisha Budget Manuals	Non applicable to public	Spl. P.A to C.C.T.(O)	C.C.T.(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 (Admn.), Addl.C.C.T. (Adm.)	C.C.T.(O)
6	Administrative	Disciplinary Proceeding Against Class- IV employees	Odisha Service Code & OCS (CCA) Rules	-do-	S.O. (Non - Gazetted), E.O.- III, JCCT (Admn.)	-do-
7	Administrative	Management of CCR	Odisha Service Code/ Instruction issued by the Govt.	-do-	CCR Cell/ P.A. To C.C.T.(O)	C.C.T. (O)
8	Administrative	A.G. (Audit) Compliance	Audit Manual/ Instruction issued by the Govt. of Odisha	-do-	S.O.(Audit)/ AC.C.T. (Admn.)/ Addl.C.C.T. (VAT)	-do-
9	Administrative	Drawal & Disbursement of Pay etc	Treasury Code/ Accounts Code/ OGFR/ DFPR/ Instruction issued by the Govt. of Odisha	-do-	S.O. (Accounts)/ E.O.-II	-do-

  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, 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
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	www.orissatax. gov.in	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 & Employments Acts & Rules 2000	-do-	These Act & Rules provide for the levy and collection of tax on Professions, Trades, Callings & 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-
10	Odisha Treasury Codes	Statutory	Rules for preparatio of different types of bills to be passed by the Treasury	Library	Official Reference	Not Applicable
11	Odisha General Financial Power rules	-	Regarding Financial Rules	-do-	-do-	-do-
12	Delegation of Financial power Rules	Regarding delegation of Powers	-do-	-do-	-do-	-do-
13	Odisha Service Code	Service matter	Rules & Regulation for Govt. servant	-do-	-do-	-do-
14	Classification & Control Rules	-do-	-do-	-do-	-do-	-do-
15	Odisha TA Rules	-do-	-do-	-do-	-do-	-do-
16	OCS (Pension) & OCS Rule	-do-	Regarding pension rule	-do-	-do-	-do-
17	Odisha Leave Rules	-do-	Servant reading of Govt. servant	-do-	-do-	-do-
18	Odisha Medical Attendance Rules	-do-	Regarding Medical treatment of Govt. servant	-do-	-do-	-do-

  MANUAL-6 

Categories of Documents Under Control

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

1. List of Office Orders, Circulars, Notifications, letters, Registers, resolutions, proceedings of the meetings, memorandums and other relevant documents etc.

(Example: Register of Files, Register of Registers, Employee Attendance Register, Accounts related registers, RTI registers under Odisha RTI Rules).

  MANUAL-7 

Particulars of Arrangement in Formulation of Policy

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

  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 Phone No.	Mobile No.	E-mail
1	2	3	4	5	6
1	Sibasis Suryakanta Sahoo	ACCT	06622-273950	-	acctsundargarhcircle@yahoo.co.in
2	Kanaklata Ekka	CTO	-	-	-
3	Jayanti Behera	ACTO	-	-	-
4	Dinesh Bag	ACTO (Not Joined)	-	-	-
5	Mirdha	Senior Clerk	-	-	-
6	Mamatarani Behera	Junior Clerk	-	-	-
7	F. Dung Dung	Peon (on Deputation)	-	-	-
8	Minaketan Tanty	Peon (on Deputation)	-	-	-

  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	Sibasis Suryakanta Sahoo	ACCT	-
2	Kanaklata Ekka	CTO	-
3	Jayanti Behera	ACTO	-
4	Dinesh Bag	ACTO (Not Joined)	-
5	Mirdha	Senior Clerk	-
6	Mamatarani Behera	Junior Clerk	-
7	F. Dung Dung	Peon (on Deputation)	-
8	Minaketan Tanty	Peon (on Deputation)	-

  MANUAL-11 

Budget Allocated to each Agency

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

Information is being Prepared

  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 Commercial, Tax Bar Associations, Merchant Associations, Advocates & others as mentioned in mailing list of the Department)	-	-
4	Advertisement in Newspaper	-	-
5	Registration Help Desk	-	-

  MANUAL-16 

Names, Designations & Other Particulars of the Public Information Officers

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

Public Information Officer (PIO):

Sl.	Name	Designation	Office Phone No.	Mobile No.	E-mail
1	2	3		4	5
1	Kanaklata Ekka	CTO	06622-273950	-	acctsundargarhcircle@Yahoo.Co.In

First Appellate Authority (FAA):

Sl.	Name	Designation	Office Phone No.	E-mail	Address
1	2	3	4	5	6
1	Manabhanjan Achary	JCCT	0661- 2501249	-	O/o- Joint Commissioner Of Commercial Taxes, Sundargarh Range, Rourkela.

  MANUAL-17 

Other Useful Information

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

• Seeking information from the Office: Any citizen can seek information from the office as per the provisions of RTI Act, 2005 and Odisha RTI Rules.
• Other information on the functioning and services of public authority are also available with the office.

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