SUPERINTENDENCE AND CONTROL OF ADMINISTRATION, JURISDICTION, DELEGATION, MATTERS RELATING TO THE TRIBUNAL

 

RULE ‑ 3

 

[SUPERINTENDENCE AND CONTROL] (Sections 55 and 60)

 

The Commissioner shall superintend the administration and the collection of tax leviable under the Act and shall control all persons appointed to assist him thereunder. The State for the purpose of tax administration, shall be divided into the following four ranges comprising the districts as mentioned against each, namely

 

Range

Name of the districts comprising the range

1

2

1. Ambala

Ambala, Panchkula, Yamunanagar, Karnal, Kaithal and Kurukshetra.

2. Faridabad

Faridabad (East), Faridabad (West), Sonipat and Panipat.

3. Gurgaon

Gurgaon (East), Gurgaon (West), Jhajjar, Rewari and Narnaul.

4. Hisar

Hisar, Sirsa, Jind, Bhiwani, Rohtak and Fatehabad.

 

Each range shall be headed by a Joint Excise and Taxation Commissioner, each district by a Deputy Excise and Taxation Commissioner and each circle by an Excise and Taxation Officer or an Assistant Excise and Taxation Officer, as the case may be.

 

 

RULE ‑ 4

 

[JURISDICTION OF ASSESSING AUTHORITY] (Sections 55 and 60)

 

(1)        Officer incharge of a district or an Excise and Taxation Officer shall exercise the power of an assessing authority in relation to all dealers within his jurisdiction.

(2)        An Assistant Excise and Taxation Officer shall exercise power of an assessing authority in relation to a dealer within his jurisdiction whose gross turnover for the year under assessment does not exceed fifty lakh rupees.

 

Provided that if during the course of investigation, an Assistant Excise and Taxation Officer comes across a case involving gross turnover exceeding fifty lakh rupees he shall be competent to make assessment in such a case.

 

RULE ‑ 5

 

[DELEGATION OF POWER] (Section 51)

 

The Commissioner may under section 51 delegate any of his powers to any officer not below the rank of a Deputy Excise and Taxation Commissioner.

 

RULE ‑ 6

 

[DELEGATION OF ROUTINE DUTIES] (Section 60)

 

Any taxing authority may by an order in writing, authorise generally or in any particular case any official subordinate to and working under its administrative control to exercise the powers conferred upon such authority under these rules to prepare and sign receipts, notices, Challans and other documents and registers required to be drawn up, maintained or issued under the Act or these rules.

 

RULE ‑ 7

 

[TRANSFER OF CASES] (Section 50)

 

(1)        The Commissioner or Additional Excise and Taxation Commissioner, Joint Excise and Taxation Commissioner or Deputy Excise and Taxation Commissioner may, suo motu or on an application made to him, by an order in writing, transfer any case other than an appeal or revision from one taxing authority to another including to and from himself within the limits of his area of jurisdiction, subject to the pecuniary jurisdiction specified in rule 4.

(2)        The Commissioner, may, suo motu or on an application made to him in this behalf, by an order in writing, transfer any appeal from one appellate authority other than the Tribunal, to another.

(3)        The Commissioner may suo motu or on an application made to him transfer any r ' evision from one revising authority to another including to, and from, himself.

(4)        Where a registered dealer changes his place of business or head office from one district to another, if in the same range, the officer incharge of the range, else, the Commissioner or such other officer as he may by order in writing authorise, may, on application made to him by such dealer, or suo motu after giving him a reasonable opportunity of being heard, order transfer of the case from one district to the other.

(5)        The order of transfer of any case passed by any authority under the provisions of any of the foregoing sub‑rules shall be communicated to the party affected by the order and the authority concerned.

(6)        The officer incharge of a district may with the approval of the Commissioner or such other officer as he may by order in writing authorise in this behalf, transfer the charge of one circle from one assessing authority serving in the district to the other.

 

RULE ‑ 8

 

[SALARY, ALLOWANCES AND OTHER CONDITIONS OF SERVICE OF MEMBER OF TRIBUNAL] (Section 57(11))

 

(1)        The scales of pay and other service conditions of the members of the Tribunal shall be such as may be decided by the Government: Provided that the substantive pay drawn by a retired person at the time of retirement or its equivalent in the revised scale of pay in force at the time of his appointment as a member of the Tribunal less the amount of gross monthly pension, shall be protected.

 

Explanation.‑ The words "gross monthly pension" as used in this rule shall mean pension plus pension equivalent to death‑cum‑retirement gratuity and commuted pension.

 

(2)        A person appointed as a member of the Tribunal who retires from his substantive post during his tenure as such, shall get the salary and allowances as provided in sub‑rule (1) immediately after the date of retirement.

(3)        A member of the Tribunal shall, for journey performed in connection with his official duties, be entitled to the traveling allowances at the rates for the time being admissible under the Punjab Civil Services Rules Volume III to officers of Grade 1.

(4)        A member of the Tribunal shall be entitled to such medical facilities as are admissible to Class 1 Officer.

(5)        A member of the Tribunal shall, if he is serving Judge of the High Court or is in Government service, be entitled to such kinds of leave including casual leave as it is admissible under the provisions of service rules applicable to him and if he is retired Judge of the High Court or is a retiree from Government service from a post which entitles him to be appointed as a member, he shall be entitled to such kinds of leave including casual leave, as was admissible immediately before his date of retirement according to the service rules applicable to him, and any other person who is appointed member of the Tribunal shall be entitled to such kinds of leave including casual leave as may be decided by the Government. The power to grant leave shall vest in the State Government.

 

RULE ‑ 9

 

[AWARD OF COSTS BY TRIBUNAL] (Section 57(14))

 

The costs of all appeals or applications made before the Tribunal shall be in the discretion of the Tribunal:

 

Provided that such costs shall not exceed rupees two thousand in any case.