| R.3 Power to Create Zone, Region, Range and Circle U.P. VAT RULES | |
|
R.3 Power to Create Zone, Region, Range and Circle
(1) The State Government may by notification in the Gazette –
(a) create or abolish the -
(i) Zone of an Additional Commissioner;
(ii) Region of a Joint Commissioner (Executive), a Joint Commissioner (Appeals);
(iii) range of a Deputy Commissioner (Check Post), a Deputy Commissioner (Enforcement) or a Deputy Commissioner (Special Investigation Branch); and notify the circles or part of a circle or sector that are included in such zone, region or range, as the case may be.
(b) specify the circles or part of a circle or a sector that are included in the jurisdiction of a member Tribunal.
(2) The Commissioner may create or abolish
(a) a circle and fix or re-fix the limits thereof,
(b) a sector within a circle and fix or re-fix the limits of a sector;
(3) The Commissioner shall determine the respective jurisdiction of an Additional Commissioner or a Joint Commissioner(Special Investigation Branch) or Joint Commissioner (Enforcement) of a Zone, Joint Commissioner(Executive) of a region, Deputy Commissioner of a range, Deputy Commissioner, Assistant Commissioner or Commercial Tax Officer where there are more than one-
(a) Additional Commissioner or a Joint Commissioner (Special Investigation Branch) or Joint Commissioner (Enforcement) in a zone; Joint Commissioner (Appeals), Joint Commissioner (Executive) in a region; or
(b) Deputy Commissioner (Check Post) Deputy Commissioner (Enforcement) or Deputy Commissioner (Special Investigation Branch) in a range; or
(c) Deputy Commissioner (Assessment), Assistant Commissioner (Assessment) or Commercial Tax Officer in a circle,
Explanation: In determining the respective jurisdiction of officers under sub-rule (3), it shall be open to the Commissioner to direct that an officer will exercise jurisdiction over such dealers or class of dealers as may be specified by him, and unless directed otherwise, the successor in office shall exercise the same jurisdiction and may proceed with the cases from the stage at which they were left by such officer.
|
|
User Log in
