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R.5 Powers of assessment and matters incidental thereto u.p. vat rules

R.5 Powers of assessment and matters incidental thereto

(1) A Deputy Commissioner, an Assistant Commissioners and a Commercial Tax Officers shall have power to exercise powers of an assessing authority and registering authority in their respective jurisdictions.

(2) A Deputy Commissioner, an Assistant Commissioner or a Commercial Tax Officer empowered to exercise powers under sections 45 and 48 and every officer, except an officer below the rank of a Commercial Tax Officer, posted at a check-post or a barrier established under section 49, shall be deemed to be assessing authority in the circle in which office of such officer is situated.

(3) Subject to the provisions of Rule 6, Deputy Commissioner, Assistant Commissioner or a Commercial Tax Officer posted in a circle, shall be the assessing authority in respect of the dealers carrying on business within the limits of his jurisdiction and where Deputy Commissioner, Assistant Commissioner or a Commercial Tax Officer shall have concurrent jurisdiction over all dealers but the Commissioner may specify the dealers or class of dealers or cases or class of cases in respect of which each such officer shall exercise the powers of an assessing authority.

(4) Registering authority posted or nominated by Commissioner in a circle shall have concurrent jurisdiction with all other assessing authorities of such circle.

(5) Officers under column (1) shall be empowered to exercise all or any of the powers under sections 45 and 48 in the jurisdiction mentioned against each of them in column (2) of the table below: -

Table

Officers’ designation (1)	Jurisdiction (2)
Commissioner and Special commissioner	Whole of the State
Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officers posted in the office of the Commissioner	Whole of the State
Joint Commissioner (Enforcement), Deputy Commissioner (Enforcement), Deputy Commissioner (check-post) all Deputy Commissioners, Assistant Commissioners, and Commercial Tax Officers posted in Special Investigation Branch, Mobile Squad or at a check-post or a Barrier	Whole of the State
Joint Commissioner (Executive)	Region
Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer posted in a circle	Circle
All other Officers except Chairman and Members of the Settlement Commission, President and Members of the Tribunal, Additional Commissioner (Appeals), Joint Commissioner (Appeals) and officers of the Settlement Commission and the Tribunal	As the State Government may, specify by notification in the Gazette.

Provided that the prior permission of the next higher authority shall be necessary before any powers under the said sections are exercised by any of the aforesaid authorities beyond the limits of his jurisdiction:

Provided further that officers, posted in the office of the Commissioner, shall exercise powers with the prior permission of the Commissioner.

(6) Officers empowered under sub-rule (5) to exercise powers under sections 45 and 48 shall have concurrent jurisdiction with assessing authorities posted in the circle or the circles in their jurisdiction.

(7) For the purposes of these rules, a Deputy Commissioner or an Assistant Commissioner empowered or authorized under sub-section 11 of section 33 shall be deemed to be an assessing authority in the circle in which his office is situated.

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