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COMMISSIONER COMMERCIAL TAXES

ADMINISTRATIVE FUNCTIONS:

Commissioner Commercial Taxes (J&K Value Added Tax Act, 2005)
Commissioner Sales Tax (J&K General Sales Tax Act, 1962)
Commissioner of Stamps (J&K Stamps Act, 1977 {1920 A.D.})
Commissioner  (J&K Motor Spirit & Diesel Oil (Taxation of Sales Act, Samvat 2005) (1948 A.D)
Fixation of targets of revenue collection of the Assessing Authorities under GST, VAT and Passenger Tax.


QUASI JUDICIAL FUNCTIONS


First Appellate Authority against the orders passed by the Additional Commissioners/Deputy Commissioners under the following enactments:
The Jammu & Kashmir Value Added Tax Act, 2005 (under section 72)
The Jammu & Kashmir General Sales Tax Act, 1962 (under section 11)
The Central Sales Tax Act, 1956 (under section [9(2)].
The Jammu & Kashmir Entry Tax on Goods Act, 2000 (under section 6)
The Jammu & Kashmir Motor Spirit & Diesel Oil (Taxation of Sales) Act, Samvat 2005 (under sec.5)
The Jammu & Kashmir Professions, Trade, Callings and Employment Tax Act, 2005 (under sec.14)
The Jammu & Kashmir Urban Immovable Property Tax Act, 1962 (under section 10).
Powers of Divisional Commissioner, under the J&K Land Revenue Act, Samvat 2005
Revision (suo-moto) against orders passed by any authority subordinate to Commissioner

ADDITIONAL COMMISSIONER COMMERCIAL TAXES (TAX PLANNING)


Nodal Officer for implementation of J&K Value Added Tax Act, 2005 and Rules framed thereunder.
Work as liaison officer at the headquarters in dealing with the Sales tax authorities of other States/Union territories.
Assist the Commissioner  in ensuring timely receipt of  monitoring data from the various authorities and analyzing the performance of  various functionaries.
Building up of a strong data base in the department so that policy formulation is aided.

DEPUTY COMMISSIONER COMMERCIAL TAXES (HEADQUARTERS):


Staff officer to Commissioner Commercial Taxes.
Coordinates the job of establishment, accounting, and budgeting.


DEPUTY COMMISSIONER, COMMERCIAL TAXES (JUDICIAL):


Monitors the conduct of the cases in the High Court as well as in the Supreme Court.
Keeps liaison with the standing counsels of the department and the Government advocates.
Assists the Commissioner Commercial Taxes in monitoring the working of internal audit.


ADDITIONAL COMMISSIONER, COMMERCIAL TAXES (ADMINISTRATION)


(Two wings : one for Jammu Division and one for Kashmir Division)
Controlling officer of the Division
Head of Special Investigating Unit (SIU) to implement the provisions of Section 9 of the J&K VAT Act, 2005
Supervises the working in the offices of the Assessing Authorities (Commercial Tax Officers) in the division, so as to ensure that the work is done in accordance with the provisions of the Act and rules, administered by the concerned Assessing Authorities.
Revenue reporting and monitoring.
Supervision of all quarterly/annual returns under J&K VAT Act, 2005 and J&K General Sales Tax Act, 1962 at the Central Receipt Counter and their despatch to respective Assessing Authorities.


DEPUTY COMMISSIONER COMMERCIAL TAXES (AUDIT)


(Two wings : one for Jammu Division and one for Kashmir Division)
Prepare audit strategy and planning.
Regular Audit of registered dealers' records maintained in various offices of the Commercial Taxes Department to ascertain discrepancies.
Identify the true amount of tax and bring errors to account.
Seek value for money in the deployment of audit resources and maintain social acceptance of the tax.


DEPUTY COMMISSIONER COMMERCIAL TAXES (APPEALS)


(Two wings : one for Jammu Division and one for Kashmir Division)

First Appellate Authority against the orders of the Assessing Authorities passed under following enactments:-
The Jammu & Kashmir Value Added Tax Act, 2005 (under section 72)
The Jammu & Kashmir General Sales Tax Act, 1962 (under section 11)
The Central Sales Tax Act, 1956 (under section [9(2)].
The Jammu & Kashmir Entry Tax on Goods Act, 2000 (under section 6)
The Jammu & Kashmir Motor Spirit & Diesel Oil (Taxation of Sales) Act, Samvat 2005 (under sec.5)
The Jammu & Kashmir Professions, Trade, Callings and Employment Tax Act, 2005 (under sec.14)
The Jammu & Kashmir Urban Immovable Property Tax Act, 1962 (under section 10).

DEPUTY COMMISSIONER COMMERCIAL TAXES (RECOVERY)


Powers of Collector under the provisions of J&K Land Revenue Act, Samvat 2005 to proceed for recovery of outstandings referred by the Assessing Authorities as under:-
by service of a writ of demand on the defaulter.
by arrest and detention of his person;
by distress and sale of his movable property and uncut or ungathered crops;
by transfer of the holding in respect of which the arrear is due;
by attachment of the estate or holding in respect of which the arrear is due;
by annulment of assessment of that estate or holding;
by sale of that estate or holding;
by proceeding against other immovable property of the defaulter.


DEPUTY COMMISSIONER COMMERCIAL TAXES

(VIGILANCE & INSPECTIONS)


(Two wings : one for Jammu Division and one for Kashmir Division)
Check evasion of tax during transport of taxable goods both interestate and intrastate within the Division through enroute checking
Physical verification of seized goods seized at Checkposts. The assessment of penalty and security leviable on these goods under section 67(5) and 67(10) of the J&k VAT Act, 2005 respectively is done after proper scrutiny and verification of rates from the market.
Administrative control of all the minor check posts
Keeps a strict vigil regarding import/export of taxable goods through Railway Stations and Airports.
Monitoring of goods handed over to various transport companies on "supardnama" by Commercial Taxes Checkpost after seizure so as to ensure that the same are not handed over to the dealers without obtaining the release order from the competent authority.