Power delegation to Addl.Com., Joint Com. and Dy.Com. under Land Revenue Code - GST - States - (GHN-97)/GST-2018/S.79(1)(1)-TH

ORDER FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 9th October, 2018 No. (GHN-97)/GST-2018/S.79(1)(1)-TH: -In exercise of the powers conferred by clause (e) of sub-section (1) of section 79 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat hereby authorizes the officers mentioned in column (2) of the Table below to perform the functions described in the corresponding entry in column (1) of the said Table subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against. Table Functions Assigned Designation of Officer A uthorized (1) (2) 1. Powers to recover the amount due from any person as if it were an arrears of land revenue in accordance with the provision under clause (e) of sub-section (1) of section 79 on receipt of certificate received from proper officer except powers under the Gujarat Land Revenue Code, 1879,- a) to sanction upset price; b) to sanction auction; c) to sanction civil imprisonment under section 157 of the Gujarat Land Revenue Code,1879. 1(a) Joint Commissioner, where a certificate is prepared by Deputy Commissioner as a proper officer, (b) Deputy Commissioner, where a certificate is prepared by Assistant Commissioner or, as the case may be, State Tax Officer, as a proper officer 2. Powers to sanction upset price of the movable or immovable property attached and to sanction auction under the Gujarat Land Revenue Code. 2 (a) Additional Commissioner, where authorised officer is Joint Commissioner as per entry 1 above, (b)Joint Commissioner, where authorised officer is Deputy Commissioner as per entry 1 above, 3. Power to sanction of civil imprisonment under section 157 of the Gujarat Land Revenue Code, 1879. 3(a) Additional Commissioner in case he has sanctioned the process as per entry 2 above and, (b)Joint Commissioner in other cases. By order and in the name of the Governor of Gujarat, K H Pathak Joint Secretary to Government.