State Act

THE KARNATAKA SALES TAX ACT, 1957

3B. Jurisdiction of officers.- (1) 2[(a) The 1[Additional Commissioners]1 shall perform their functions in respect of such areas or of such dealers or classes of dealers or of such cases or classes of cases as the 3[Commissioner]3 may direct.]2 1[(b) x x x]1 1[(c)]1 The 2[Joint Commissioners]2 shall perform their functions in respect of such areas or of such dealers or classes of dealers or of such cases or classes of cases as the 3[Commissioner]3 may direct. 1[(d)]1 Where any directions issued under 2[clause (c)]2 have assigned to two or more 3[Joint Commissioners]3, the same area or the same dealers or classes of dealers, or the same cases or classes of cases, they shall perform their functions in accordance with any orders which the Commissioner may make for the distribution and allocation of the work to be performed. (2) (a) The 1[Deputy Commissioners]1 shall perform their functions in respect of such areas or of such dealers or classes of dealers or of such cases or classes of cases as the 2[Commissioner]2 may direct. (b) Where any directions issued under clause (a) have assigned to two or more 1[Deputy Commissioners]1, the same area or the same dealers or classes of dealers or the same cases or classes of cases, they shall perform their functions in accordance with any orders the Commissioner may make for the distribution and allocation of the work to be performed. (3) (a) The 1[Commercial Tax Officers]1 and the 1[Assistant Commissioner of Commercial Taxes]1 shall perform their functions in respect of such areas or of such dealers or classes of dealers or such cases or classes of cases as the Commissioner may direct. (b) Where any directions issued under clause (a) have assigned to two or more 1[Commercial Tax Officers]1 or 1[Assistant Commissioner of Commercial Taxes]1, as the case may be, the same area or the same dealers or classes of dealers or the same cases or classes of cases, they shall perform their functions in accordance with any orders which the Commissioner may make for the distribution and allocation of the work to be performed. (4) (a) The Commissioner may, by general or special order in writing, direct that the powers conferred on the 1[Assistant Commissioner of Commercial Taxes]1 by or under this Act, shall, in respect of any specified case or classes of cases or any specified dealers or classes of dealers be exercised by the 1[Deputy Commissioner.]1 (b) Where an order under clause (a) is issued, then for the purposes of any case or dealer in respect of which any such order applies, reference in this Act or in any rule made thereunder to the 1[Assistant Commissioner of Commercial Taxes]1 or assessing authority shall be deemed to be references to the 1[Deputy Commissioner.]1 Explanation.—In this section, the word "case" in relation to any dealer specified in any order or direction issued thereunder means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year.