Introduction
O/o the Deputy Commissioner of Commissioner Taxes(Vigilance), Cuttack Division, Cuttack is located at Cuttack Odisha.
This office comes under the Department of Finance,Govt. of Odisha.
The aim and function is to achieve excellence in the Formulation and Implementation of different taxes administered by it works for the following mission collection of taxes in a transparent, fair and efficient manner facilitation of trade and commerce by simplification of the procedure encouragement of voluntary compliance by Building Mutual Trust, Prevention of Tax Evasion and Frauds making the Tax Administration more transparent, prompt, efficient and accountable to the stakeholders.
MANUAL-1
Particulars of Organization, Functions & Duties
[Section-4 (1) (b) (i)]
1. Objectives/Purpose of the organization:
The Organization (Vigilance Wing of Commercial Tax Department) has been created with an aim to check tax evasion by fraudulent dealers and businessmen by way of surprise visits to their business premises, stock yards, godwons etc., and to facilitate subsequent penal proceedings/action in deserving cases. Such penal action includes collection of tax revenue along with penalty. Besides this, the Organization also keeps watch on the movements of commercial goods by road as well as by Rail and on prior information intercepts the illegal consignments and collects tax and penalty.
2. Mission/ Vision Statement:
The Commercial Tax Vigilance Wing always aims at achieving an effective check on the activities of tax evaders in a strong, efficient and transparent way, giving due regard to the Commercial Tax Laws, Rules and instructions in force. It has vision to curb the tax evasion in a meaningful way, contributing in augmentation of State revenue.
3. History & Context of its Formulation:
The Department of Commercial Taxes came in to being on the 1st April-1947 with Head Quarters at Cuttack, for collection of "Sales Tax" and implementation of Sales Tax Laws. This department remains under the Administrative control of Finance Department, Government of Odisha. The Commissioner of Commercial Taxes, who heads the C.T. Department, is in overall charge of its functioning. In course of evolution, the Government created six Vigilance Divisions under the Commercial Tax Department, as its own Vigilance Wings and placed these wings under the administrative control of the Directorate of Vigilance, Odisha. The Office of the Deputy Commissioner of Commercial Taxes, Vigilance, Cuttack Division, is one of the six Divisions. This Division works under the direct supervision of the Superintendent of Police, Vigilance Division Cuttack.
4. Duties of the Public Authority:
Detection and investigation of tax evasion cases, preparation and submission of tax evasion reports and collection of tax and penalty from the tax evaders, where-ever necessary, keeping in view the Statutory Acts and Rules in force. Besides this, the wing also keeps close watch on the movement of illegal commercial goods to prevent tax evasion.
5. Main Activities & Functions:
To take up investigation, detection, surprise checks, raids, checking of vehicles to check and prevent tax evasion by fraudulent dealers and transporters.
6. Details of Service Rendered:
To facilitate the main Organization i.e. Commercial Tax Department, in helping them to bring the tax evaders as well as the fraudulent dealers to act according to the Taxation Statutes of the State. Also, to provide a healthy atmosphere for the bonafide dealers to do business.
7. Organizational structure:
The Head of the Office is the Deputy Commissioner of Commercial Taxes, Vigilance. (D.C.C.T. Vigilance) in the rank of OFS-I (SB), who is assisted by one Commercial Tax Officer, (CTO) OFS (I) (JB), two Assistant Commercial Tax Officers, (ACTOs) and other ministerial staff.
8.Address of the Main Office:
Deputy Commissioner of Commercial Taxes,(Vigilance), Cuttack Division,
Nuapatna, At/Po/Dist-Cuttack
9. Working Hour:
MANUAL-2
Powers & Duties of Officers & Employees
[Section-4 (1) (b) (ii)]
Sl. 1 Name Pramod Kumkar Mohanty, OFS I (SB) Designation Deputy Commissioner of Commercial Taxes Powers Administrative Head of the Office Overall administration of the Office. Financial Drawing & disbursing Officer. Sanctioning Authority as per the provisions of OGFR. Others Statutory powers as delegated under different Commercial Tax Acts and Rules. Duties To conduct surprise inspection of the business premises, to check tax evasion by fraudulent business men, tax evaders and transporters and to bring them into the tax net. To conduct interception of illegal movement of commercial goods. To ensure smooth and efficient office administration. To take up any other official work assigned by the higher/supervising Authorities 2 Name Paresh Chandra Nanda, OFS (I) JB. Designation Commercial Tax Officer (C. T. O.). Powers Others Statutory powers as delegated under different Commercial Tax Acts and Rules. Duties To inspect the business premises of the tax evading dealers/ transporters, to intercept illegal movement of commercial goods and to take appropriate action thereon, including collection of tax and penalty, keeping in view the Taxation Statutes administered by the C. T. Department. To assist the D.C.C.T. Vigilance in Official matters. To take up any official assignment given by higher Authorities. 3 Name Girija Prasad Mohanty. Designation Asst. Commercial Tax Officer (A. C. T. O.) Powers Others Statutory powers as delegated under different Commercial Tax Acts and Rules. Duties To assist the D.C.C. T. and C.T.O. during investigation, visit to the business premises as well as in interception of goods vehicle for collection of tax revenue. To take up any other official assignment given. 4 Name Prakash Chandra Pradhan Designation Asst. Commercial Tax Officer (A.C. T. O.) Powers Others Statutory Powers as delegated under different Commercial Tax Acts and Rules. Duties To assist the D. C. C. T. and C. T. O. during investigation, visit to the business premises as well as in interception of goods vehicle for collection of tax revenue. To take up any other official assignment given.
Sl. No. 5 Name Sri Susant Nayak Designation Senior Clerk Powers Duties In charge of maintenance Office records/files/registers. 6 Name Syed Hifazur Rahaman Designation Junior Clerk Powers Duties To assist the Sr. Clerk in official works 7 Name Sri Subal Kumar Rout Designation Peons Duties To assist in day to day office works 8 Name Sri Prafulla Kumar Kar Designation Peon Duties To assist in day to day Office works.
MANUAL-3
Procedure Followed in Decision Making Process
[Section-4 (1) (b) (iii)]
Sl. Types of Decision Procedure Followed Laid Down Procedure/ Defined Criteria to arrive at a Particular decision Communication of the Decision Officers involved Final Authority that take the decision 1 2 3 4 5 6 7 1 Statutory Visit to business premise OST Act/ OVAT Act/OET Act/ CST Act Investigation of tax evasion cases DCST, DCST 2 Administrative Preparation of budget Odisha Budget Manual Not applicable DCCT (V) Cuttack Spl.PA to CCT(0), CCT(0) Cuttack 3 Administrative Leave Sanction in case of non-gazetted staff Odisha Service Code & Odisha Leave Rules Not applicable JCCT, Cuttack-I Range & DCCT (V), Cuttack Div. CCT(0) Cuttack 4 Administrative Disciplinary proceeding against Class IV employees Odisha Service Code/ O.C.S. Not applicable DCCT (Vigilance) JCCT, Cuttack-I Range, Cuttack 5 Administrative Drawal & disbursement of salary etc. OTC/OGFR/DFPR/ Instruction issued by Govt. of Odisha Not applicable to Public DCCT (Vigilance) Spl.PA to CCT(O) C.C.T. (O) Cuttack 6 Administrative Management of CCRs Odisha Service Code/ Instruction issued by the Govt. of Odisha Not applicable DCCT (Vigilance)/ JCCT, Cuttack-I Range/S.P. Vigilance Cuttack/ CCR(Cell), CCT(0),Cuttack JCCT, Cuttack-I Range/ Addl. CCT Vigilance
STO & ASTOs
to Public
Cuttack
to Public
(Classification Control & Appeal Rules)
to Public
to Public
MANUAL-4
Norms for Discharge of Functions
[Section-4 (1) (b) (iv)]
Sl. Activity Time Frame/ Norm Remarks 1 2 3 4 1 Visit to business premises of dealers & collection of casual tax As per OVAT Act& Rules,CST Act & Rules, Orrisa Entry Tax Act. &Rules and instructions issued by the C.C.T (0) Cuttack,/ S.P. Vigilance, Cuttack Division/ Addl. CCT(Vig.)(0),Cuttack -
MANUAL-5
Rules, Regulations, Instructions, Manuals & Records for Discharging Functions
[Section-4 (1) (b) (v)]
Sl. Name/ Title of the document Type of Documents Brief write up of the documents From where one can get a copy of rules, regulations, instructions, manual and records Address, Telephone No., Fax, E-mail Fee charged by the Department for a copy of Rules, regulations, instructions, manual and records 1 2 3 4 5 6 7 1 Odisha Value Added Tax Act 2004 & OVAT Rules, 2005 Statutory These Act & Rules impose tax on sale & purchase of goods and instrumental in implementation of taxation statute with intention to augments State revenue Official Website Not applicable 2 Central Sales Tax Act & Rules 1956 Statutory These Act & Rules provide for tax on inter-state sales Official Website Not applicable 3 Odisha Entry Tax Act & Rules, 1999 Statutory These Act & Rules provide for levy and collection of tax on the entry of good into local areas of the State Official Website Not applicable 4 Odisha Entertainment Tax Act & Rules, 1945 & 2006 Statutory These Act & Rules provide for levy and collection - - - 5 Odisha State Tax on Professions, Trades, Callings Statutory These Act & Rules provide for levy and collection of tax on Professions, Trades, Calling and Employments - - - 6 Record Manual Administrative Procedure for dealings with records, documents etc. Library Official reference Not applicable 7 Commercial Tax Manual Administrative Guidelines on functioning of C.T. Department Library Official reference Not applicable 8 Circulars of Commissioner of Commercial Taxes, Odisha, Cuttack Administrative Instructions of C.C.T.(0) in taxation/ administrative maters Official website Not applicable
& others
(if any)
of tax on Entertainment
and Employments Acts & Rules 2000
Sl. No. Name/ Title of the document Type of Documents Brief write up of the documents From where one can get a copy of rules, regulations, instructions, manual and records Address, Telephone No., Fax, E-mail Fee charged by the Department for a copy of Rules, regulations, instructions, manual and records 1 2 3 4 5 6 7 9 Odisha Treasury Code Statutory Rules for preparation of different types of Bill to the passed by the Treasury & Treasury Administration Library Official reference Not applicable 10 Odisha General Financial Rules - Regarding Financial Rules Library Official reference Not applicable 11 Delegation of Financial Power Rules - Provisions regarding delegation of Financial powers Library Official reference Not applicable 12 Odisha Service Code Service Matter Rules & regulations for Government Servants Library Official reference Not applicable 13 Odisha T.A Rules Service Matter Rules & regulations for Government Servants Library Official reference Not applicable 14 OCS(Pension) and OCS (Commutation) Rules Service Matter Pension Rules of Government Servants Library Official reference Not applicable 15 Odisha Leave Rules Service Matter Rules & regulations for Government Servants Library Official reference Not applicable 16 Odisha Medical Attendance Rules Service Matter Regarding Medical treatment of Government servants Library Official reference Not applicable 17 OCS (CCA)Rules Service Matter Regarding disciplinary actions and award of penalties to Government Servants Library Official reference Not applicable 18 Odisha General Provident Fund Rules Service Matter Rules regulating deposits and withdrawals from GPF Library Official reference Not applicable 19 Odisha Budget Manuals Administrative Regarding Budget matters Library Official reference Not applicable 20 Accounts Code Statutory Regarding Account matters Library Official reference Not applicable
& others
(if any)
MANUAL-6
Categories of Documents Under Control
[Section-4 (1) (b) (vi)]
Sl. Category of Documents Name of the Document and its Introduction in one line Details of Information Available Procedure to Obtain the Documents Held by/ Under Control of 1 2 3 4 5 6 1 Statutory Odisha Value Added Tax Act. 2004 & OVAT Rules 2005 - Official website of the C.T. Department C.T. Department 2 Statutory Odisha Entertainment Tax Act & Rules 1946 - Official website of the C.T. Department C.T. Department 3 Statutory Central Sales Tax Act Rules 1956 - Official website of the C.T. Department C.T. Department 4 Statutory Odisha Entry Tax Act - Official website of the C.T. Department C.T. Department 5 Statutory Odisha State Tax on Professions, Trades, Callings & Employment Act & Rules, 2000 - Official website of the C.T. Department C.T. Department 6 Administrative Record Manual - Official reference Library 7 Statutory Commercial Tax Manual - Official reference Library 8 Administrative Circular of Commissioner - Department website Policy Section 9 Administrative Service Book of Employees - HRMs website Office of the C.C.T. (0) Cuttack/ D.C.C.T (Vig), Cuttack Division 10 Administrative Personal files of employees - For official reference D.C.C.T.,(Vig), Cuttack 11 Administrative Record relating to Budget - For official reference D.C.C.T.,(Vig), Cuttack & C.C.T. (O) Cuttack
& Rules 1999
of Commercial Taxes, Odisha
MANUAL-7
Particulars of Arrangement in Formulation of Policy
[Section-4 (1) (b) (vii)]
Sl. Subject/ Topic Is it Mandatory to ensure Public participation (Yes/No) Arrangements for seeking public participation 1 2 3 4 1 Formulation of various Policy, Acts etc. administered by the Department - - 2 OST Act, 1947 (Repealed) - - 3 CST Act, 1956 - - 4 Odisha Entry Tax Act, 1999 - - 5 Odisha State Tax on Professions, Trade, Callings & Employment Act, 2000 - - 6 OVAT Act, 2004 - -
MANUAL-8
Boards, Councils, Committees & Other Bodies Constituted
[Section-4 (1) (b) (viii)]
MANUAL-9
Directory of Officers & Employees
[Section-4 (1) (b) (ix)]
Sl. Name Designation Office Ph. No. Mobile No. Fax E-Mail Address 1 2 3 4 5 6 7 8 1 Nityananda Palai D. C. C. T. 0674-2301892 - - - Office of the D. C. C. T. Vigilance, Cuttack, Division, Cuttack 2 Paresh Chandra Nanda C. T. O. -do- - - - -do- 3 Girija Prasad Mohanty A. C. T.O. - - - -do- 4 Prakash Chandra Pradhan A. C. T.O. -do- - - - -do- 5 Susant Nayak Sr. Clerk -do- - - - -do- 6 S. H. Rahaman Jr. Clerk -do- - - - -do- 7 Subal Kumar Rout Peon -do- - - - -do- 8 Prafulla Kumar Kar Peon -do- - - - -do-
-do-
MANUAL-10
Monthly Remuneration & Compensation of Officers & Employees
[Section-4 (1) (b) (x)]
Sl. Name Designation Monthly Remuneration Grade Pay Net Pay The Procedure to Determine the Remuneration as Given in the Regulation 1 2 3 4 5 6 7 1 Pramod Kumar Mohanty D. C. C. T. 67882 - - As per the provision of ORSP Rules & other Circulars published by the Government fromtime to time. 2 Paresh Chandra Nanda C. T. O. 48694 - - - 3 Girija Prasad Mohanty A. C. T.O. 37079 - - - 4 Prakash Chandra Pradhan A. C. T.O. 35256 - - - 5 Susant Nayak Sr. Clerk 26161 - - - 6 S. H. Rahaman Jr. Clerk 23087 - - - 7 Subal Kumar Rout Peon 5057 - - - 8 Prafulla Kumar Kar Peon 17956 - - -
(in Rs.)
(in Rs.)
(in Rs.)
MANUAL-11
Budget Allocated to each Agency
[Section-4 (1) (b) (xi)]
MANUAL-12
Manner of Execution of Subsidy Programmes
[Section-4 (1) (b) (xii)]
No subsidy programme is being implemented in this Office
MANUAL-13
Particulars of Recipients of Concessions, Permits or Authorizations Granted
[Section-4 (1) (b) (xiii)]
MANUAL-14
Information Available in an Electronic Form
[Section-4 (1) (b) (xiv)]
Sl. Activities for which Electronic Data Available Nature of Information Available Can it be shared with Public? Is it Available on Website or is being used as Backend Database? 1 2 3 4 5 1 Odisha Value Added Tax Act & Rule Act, Rules & Forms Yes Available on C.T. Dept. 2 Odisha Sales Tax Act & Rule Act, Rules & Forms Yes Available on C.T. Dept Official Website 3 Central Sales Tax Act & Rule Act,Rules & Forms Yes Available on C.T. Dept. 4 Odisha Sales Tax Act & Rule Act, Rules & Forms Yes Available on C.T. Dept. 5 Odisha Entertainment Tax Act & Rule Act, Rules & Forms Yes Available on C.T. Dept . 6 Odisha State Tax on Profession Trades, Callings & Employment Act & Rule Act, Rules & Forms Yes Available on C.T. Dept.
Official Website
Official Website
Official Website
Official Website
Official Website
MANUAL-15
Particulars of Facilities Available to Citizens for Obtaining Information
[Section-4 (1) (b) (xv)]
Sl. Facility Available Nature of Information available Working Hours 1 2 3 4 1 Official website of the Department 2 Commercial Tax Gazette 3 Notifications/ Circulars
www.odishatax.gov.in
-
-
-
-
-
MANUAL-16
Names, Designations & Other Particulars of Public Information Officers
[Section-4(1) (b) (xvi)]
Assistant Public Information Officer (APIO):
|
Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Girija Prasad Mohanty |
A.C.T.O. |
0671-2303266 |
- |
- |
- |
Office of the Deputy Commissioner of Commercial Taxes, Vigilance, Cuttack, Division, Cuttack |
Public Information Officer (PIO):
|
Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Praresh Chandra Nanda |
C.T.O. |
0671-2303266 |
- |
- |
- |
Office of the Deputy Commissioner of Commercial Taxes, Vigilance, Cuttack, Division, Cuttack |
First Appellate Authority (FAA):
|
Sl. |
Name |
Designation |
Office Ph. No. |
Mobile No. |
Fax |
|
Address |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Pramod Kumar Mohanty |
D.C.C.T. |
0671-2303266 |
9861240997 |
- |
- |
Office of the Deputy Commissioner of Commercial Taxes, Vigilance, Cuttack, Division, Cuttack |
MANUAL-17
Other Useful Information
[Section-4 (1) (b) (xvii)]
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