CHAPTER III

SALES TAX AUTHORITIES AND TRIBUNAL

10.Sales Tax Authorities :-
(1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioner of Sales Tax.
(2)  Likewise, the 1[State Government may appoint a Special Commissioner and] such number of Additional Commissioners of Sales Tax, and such number of,-
(a) Joint Commissioners.
(b) Deleted
(c) Deputy Commissioners,
(d) Assistant Commissioners,
(e) Sales Tax Officers, and
(f) other officers and persons, and give them such designations, as the Government deems necessary.
(3)The Commissioner shall have jurisdiction over the whole of the State 2[***].  All other officers shall have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by notification in the Official Gazette, specify.
(4)The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, 3[a Special Commissioner of Sales Tax and the Additional Commissioner] or Additional Commissioners of Sales Tax, if any be appointed, shall, save as 4[otherwise directed by the Commissioner] by notification in the Official Gazette, have and exercise, within his or their jurisdiction, all the powers and perform all the duties, conferred or imposed on the Commissioner, by or under this Act.
(5)A Joint Commissioner shall, save as otherwise directed by the Commissioner by notification in the Official Gazette, have and exercise, in the area within his jurisdiction, all the powers, and shall perform all the duties, conferred or imposed on the Commissioner, by or under this Act.
(6)Deputy Commissioners, Assistant Commissioners, Sales Tax Officers, other officers and persons shall, within their jurisdiction, exercise such of the powers and perform such of the duties of the Commissioner under this Act, as the Commissioner may, subject to such conditions and restrictions as he may, by general or special order impose, delegate to them either generally, or as respects any particular matter or class of matters by an order notified in the Official Gazette.
(7)The State Government may, subject to such restrictions and conditions, if any, as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being the powers of the appointment 5[of a Special Commissioner or Additional Commissioner] or Joint Commissioner) conferred on the Government by sub-section (2).
(8)No person shall be entitled to call in question in any proceeding, any exercise of power including the territorial jurisdiction of any officer or person appointed under sub-section (2), after the expiry of the period of thirty days from the date of receipt by such person of any communication, intimation, order or notice under this Act or under any earlier law, issued by such officer or person.  If within the period aforesaid, an application in writing in the prescribed form raising an objection as to such exercise of power by or the jurisdiction of any such officer, or person is made to such officer or person, he shall refer the question to the Commissioner, who shall, after giving the applicant a reasonable opportunity of being heard, make an order determining the question. The order made by the Commissioner shall be final.
(9)All officers and persons appointed under sub-section (2) and Advance Ruling Authority, constituted under section 55 shall be subordinate to the Commissioner; and the subordination of officers other than the Commissioner, and of persons, amongst themselves shall be such as may be prescribed.
(10)The Commissioner may, from time to time, issue such instructions and directions as he may deem fit to the authorities and officers subordinate to him for carrying out the purposes of this Act, and such authorities and officers shall observe and follow such instructions and directions of the Commissioner:
Provided that, no such instructions or directions shall be issued,
(i)so as to require any authority to pass a particular order or to dispose of a particular case in a particular manner; or
(ii)so as to interfere with the discretion of the appellate authorities in any particular. case :
Provided further that, if the Commissioner is of the opinion that it is necessary in the public interest so to do, he may cause such instructions and directions to be published and circulated for general information. 

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        1. These words were substituted for the words “State Government may appoint” by Mah. Act No. VIII of 2012 dated 25.4.2012 w.e.f.1.5.2012.

         2 This Portion was deleted by Mah. Act No. XIV of 2005, dated the 31st March, 2005 w.e.f. 1.4.2005.

        3. These words were substituted for the words “and the Additional Commissioner” by Mah. Act No. VIII of 2012 dated 25.4.2012 w.e.f.1.5.2012.

        4. These words were substituted by Mah. Act No. XIV of 2005, dated the 31st March, 2005 w.e.f. 1.4.2005

        5. These words were substituted for the words “of Additional Commissioner” by Mah. Act No. VIII of 2012 dated 25.4.2012 w.e.f.1.5.2012.