CHAPTER-3 (MANUAL-2) (A) Powers and Duties of Officers and Employees [Updated as on 27.01.2010]
Name : Sri Nikunja Bihari Dhal, IAS
Designation : Commissioner of Commercial Taxes, Orissa
1. Head of the C.T. Department. 2. Overall administration of C.T. Department. 3.
Appointing Authority of ACTO & Class-III employees of the C.T. Department.
1. Controller of Budget. 2. Sanctioning Authority as per the provision of
Statutory Authority under different Acts administered by the C.T. Department.
1. Administration of Commercial Tax Acts. 2. Perform statutory responsibilities as laid down in the Acts.
Name : Sri Premananda MIshra, O.F.S. (S.S.)
Designation : Special Commissioner of Commercial Taxes (Enforcement)
At present no financial power has been delegated.
2. Border Checkgate management. 3. Mobile checking.
1. Intelligence collection. 2. Major fraud investigation. 3. Enquiry of allegation against dealers.
Name : Sri Bijay Kumar Rath, O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes (Administration) Powers
2. Budget management. 3. Infrastructure management.
1. Sanction of final GPF (both Gazetted & Non
2. Sanction of bills relating to Electricity etc. 3. Sanction of unutilized leave of Gazetted Officers
(excluding Super Time Scale, UGST, SAG) & Class-III employees.
4. Procurement of Furniture & fixtures for sub-
5. Sanction of House Rent in favour of employees
& renewal of rent of the private building taken on hiring basis.
6. Approval of Tour Programme, Tour Particular of
Gazetted Officers of C.T. Department except officers of Super Time, UGST & SAG scale.
7. Sanction of contingent expenditure above
8. Sanction of all Long Term Advances of Non-
Gazetted employees of C.T. Department including ACTO, E.O., P.A. (N.T) & S.O.
9. Sanction of annual increment of Non-Gazetted
employees & Gazetted employees upto the rank of OFS-I (SB).
10.Allotment of Departmental quarters to the
11. Sanction of leave upto 60 days in respect of
officers in the cadre of OFS-I (JB) / (SB) & leave upto 120 days in case of OFS-II officers / Spl. declared Gazetted officers (ACTOs) / Section Officers, P.A. (N.T.) & Class-III employees.
12. Counter signature of estimates & administrative
2. Incharge of OAT cases. 3. Incharge of Stock & Store.
1. General administration. 2. Replying Assembly Question. 3. Any work assigned by the C.C.T. (O).
Name : Sri Kunja Kanta Tripathy, O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes (Revenue & South Zone) Powers
1. Monitoring of revenue collection. 2. Supervision of MIS & Statistics Unit. 3. Performance review of the Field Officers of the
At present no financial power has been delegated.
1. Disposal of Appeals & Revisions under different
1. Analysis of statistical data. 2. Management of VAT audit. 3. Incharge of A.G. Audit.
Name : Sri Prasant Kumar Patra O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes (VAT.) Powers
1. Management of IT infrastructure of the C.T.
2. Procurement of IT Software & Hardware for the
1. Sanction of all bills relating to I.T. Section.
1. Performance review of I.T. personnel.
Name : Sri Bijay Kumar Rath, O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes (Law )&Central Zone) Powers
1. Overall supervision relating to Law Unit. 2. Prosecution Cell.
1. Grant of Fees Bills (PPS) of Law Section.
1. Management of legal cases against the C.T. Department. 2. Passing of Appeal and Revision order.
Name : Sri Prasant Kumar Patra, O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes (VAT & North Zone) Powers
1. General supervision of VAT related matters. 2.
Suggesting amendment of different Acts & Rules.
1. Sanction of all bills relating to T.R.U. head.
1. Appeal & Revision hearing. 2. Indenting & Printing of all Forms.
1. Complying trade representation. 2. Refund to international organization.
Name : Sri Dinesh Chandra Nayak, O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes (Vigilance) Powers
At present no financial power has been delegated.
Name : Sri Bijay Kumar Dash, O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes-Cum-SR-I Powers
1. Representing the state before the Tribunal. 2. Filing of reference before the High Court arising
At present no financial power has been delegated.
1. Review of performance of Appellate Officers.
1. Scrutiny of First Appeal & Second Appeal orders.
Name : Sri Durjyodhan Nayak, O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes-Cum-SR-II Powers
1. Representing the state before the Tribunal. 2. Filing of reference before the High Court arising
At present no financial power has been delegated.
1. Review of performance of Appellate Officers.
1. Scrutiny of First Appeal & Second Appeal orders.
Name : Sri Chakrapani Sabaro O.F.S. (SAG) Designation : Addl. Commissioner of Commercial Taxes (Appeal) Powers
1. Defending the State before the Orissa Sales Tax
At present no financial power has been delegated.
1. Scrutiny of First & Second Appeal orders
Name : Vacant Designation : Addl. Commissioner of Commercial Taxes (Appeal) Powers
1. Defending the State before the Orissa Sales Tax
At present no financial power has been delegated.
1. Scrutiny of First & Second Appeal orders
Name : Vacant Designation : Addl. Commissioner of Commercial Taxes (Appeal) Powers
1. Defending the State before the Orissa Sales Tax
At present no financial power has been delegated.
1. Scrutiny of First & Second Appeal orders
Name : Sri Gokul Chandra Panda O.F.S.-I (S) Designation : Joint Commissioner of Commercial Taxes (Administration) Powers
1. Management of establishment. 2. Infrastructure management. 3. Compliance to Court cases relating to service
4. All administrative powers relating to Class-IV
govt. employees of Head Office and it’s outlying offices.
1. Sanction of long & short term advances in case
of E.Os, P.A., S.Os, ACTOs, & Non-Gazetted employees.
2. Sanction of unutilized earned leave of Class-IV
3. Sanction of contingent expenditure more than
5. Approval of Tour Particulars in case of Non-
Gazetted staff / Establishment Officers / Section Officers / P.A. (N.T.) & P.S. to C.C.T.(O).
6. Sanction of all short term advances in case of
Non-Gazetted employees of C.T. Department including S.O., E.O., P.A. (N.T.) & A.C.T.Os.
7. Signature on mortgage deed / reconveyance
1. Management of Issue & Diary Section.
1. Conducting DPC at the for promotional post of Class-III & Class-IV
2. Any other work assigned by C.C.T.(O).
Name : Vacant Designation : Joint Commissioner of Commercial Taxes (Law) Powers
1. All OJC & WP(C) matters including service
At present no financial power has been delegated.
1. Dealing with the matters relating to the office of the Sr. Standing
Name : Sri Anthony Kulu O.F.S.-I (SB) Designation : Joint Commissioner of Commercial Taxes (IT) Powers
1. Notification of lost, obsolete & invalid Waybills
2. Amendment of Acts & Rules. 3. Issue of clarification.
At present no financial power has been delegated.
1. Receipt and distribution of important orders, Notifications, Gazettes,
Circulars, Judgments etc, publication of Commercial Tax Gazette.
2. Indenting, Printing, Receipt & distribution of Waybills, Statutory
Name : Sri Bikram Ekka, O.F.S.-I (SB) Designation : Deputy Commissioner of Commercial Taxes (Appeal) Powers
1. Scrutiny of First & Second Appeal orders.
At present no financial power has been delegated.
1. Preparation of counters / arguments on behalf of the State.
Name : Bhawani Prasad Nanda OFS-I(SB) Designation : Deputy Commissioner of Commercial Taxes (IT& Policy) Powers
Name : Sri Bijay Basanta Khalko, O.F.S.-I (SB) Designation : Deputy Commissioner of Commercial Taxes (Appeal) Powers
1. Scrutiny of First & Second Appeal orders.
At present no financial power has been delegated.
1. Preparation of counters / arguments on behalf of the State.
Name : Sri Sahadev Sahoo, O.F.S.-I (JB) Designation Deputy Commissioner of Commercial Taxes (VAT) Powers
1. Monitoring of revenue collection. 2 Performance review of Field Officers. 3. Taxation matters.
At present no financial power has been delegated.
1. Overall supervision of Statistical Cell. 2. Analysis of Statistical Data.
Name : Sri Sudhansu Mohan Dash, O.F.S.-I (JB) Designation : Deputy Commissioner of Commercial Taxes (Law) Powers
1. Prosecution cases. 2. Higher & Lower Court cases.
At present no financial power has been delegated.
Name : Smt. Subhashree Nayak, O.F.S.-I (JB) Designation : Assistant Commissioner of Commercial Taxes (Administration) Powers
1. A.G. Audit (R.R) 2. Compliance to C & AG Report. 3. Audit matters relating to P.A.C. & T.C.
1. Sanction of temporary advance of GPF of Non-
2. Sanction of Telephone Bills, RCM Bills & all bills
relating to fuel and spare parts of the Govt. vehicle.
1. Preparation of Audit compliances. 2. Any work assigned by the C.C.T.(O).
Name : Sri Dipankar Sahu, O.F.S.-I (JB) Designation : Assistant Commissioner of Commercial Taxes (IT& Policy) Powers Administrative
matters relating to IT (Both Hardware &
At present no financial power has been delegated.
1. Overall supervision of Networking, maintenance & procurement
Name : Sri Sambit Parija, O.F.S.-I (JB) Designation : Personal Assistant to Commissioner of Commercial Taxes, Orissa Powers
1. Management of CCR. 2. Management of Intelligence Wing. 3. Grievance Cell.
Sanction of contingent expenditure upto Rs.500/- in each case.
Name : Vacant Designation : Spl. P.A. to Commissioner of Commercial Taxes, Orissa. Powers Administrative
2. All matters relating to Budget. 3. Processing of refund cases.
1. Monthly review & disposal of revision cases.
1. Preparation of Budget. 2. Reconciliation of expenditure with A.G. (Orissa). 3. Issue of Revision / Refund Orders.
Name : Smt. Mamata Mallik, O.F.S.-I (JB)
Designation : Asst. Commissioner of Commercial Taxes (MIS & Statistics) Powers
1. Monitoring of Revenue collection 2. performance review officers. 3.Taxationn matters
At present no financial power has been delegated.
1. Management of Statutory Forms & Waybills. 2. Suggestion for amendment of Acts & Rules.
Name : Sri Sidharth Shankar Acharya O.F.S.-I (JB) Designation : Commercial Tax Officer (Tax Research Unit) Powers
1. Management of training programme for the
At present no financial power has been delegated.
1. Analyzing, Reporting & Publishing various tax
1. Study & research on tax related matters. 2. Any work assigned by C.C.T.(O).
Name : Sri Smt Jharashree Khuntia, O.F.S.-I (SB) Designation : AsstCommissioner of Commercial Taxes Law) Powers
Law matter including Administrative matter
Name : Smt. Manoj Manjari Pradhan, O.F.S.-II Designation : DSR (Incharge) Powers
1. Filing of second appeal before the Hon’ble OSTT
in case Cuttack-I, II, Puri & Balasore Ranges.
2. Swearing of Affidavit before the Hon’ble High
At present no financial power has been delegated.
1. Filing of Second Appeal as noted above.
Name : Smt. SwayamPrava SahuO.F.S.-I(JB) Designation CTO Powers
Name : Sri Santosh Kumar Pattanaik Designation : Senior Standing Counsel (C.T.) Powers
1. Representing the C.T. Department before lower
At present no financial power has been delegated.
1. Defending the C.T. Department in legal matters.
Name : Sri Rudra Prasad Kar Designation : Standing Counsel (C.T.) Powers
1. Representing the C.T. Department before lower
At present no financial power has been delegated.
1. Defending the C.T. Department in legal matters.
Name : Sri Biranchi Narayan Patnaik Designation : P.A. (Non-Technical) to Commissioner of Commercial Taxes, Orissa Powers
1. Management of C.C.T’s day-to-day work, tour,
At present no financial power has been delegated.
1. Confidential works relating to C.C.T’s office.
1. As personal staff assisting the C.C.T. (O).
(B) Powers and Duties of Officers and Employees (Unitwise) [Updated as on 01.12.2009] ADMINISTRATION UNIT Sri Bijay Kumar Rath Addl. CCT (Admin.) Sri Gokunl charan Panda J.C.C.T. (Admin.) Designation with Name Functions Establishment Officer-II
• All accounts matters including compliance to
Establishment Officer-III
• All establishment matters relating to Gazetted
• Supervision of Issue & Diary Section.
Section Officer (Gazetted) Senior Assistants
Inspection notes relating to the offices of the
Allegation proceedings in case of Group A, B
Section Officer (Non-Gaz.)
• All establishment matters relating to Gr. C &
Sri Kalandi Charan
Gr. D staff of Head Office & sub-ordinate offices.
• Allegation against non-gazetted staff.
Senior Assistants
• OAT Cases relating to both gazetted & non-
Section Officer (Budget)
• Allotment of funds to sub-ordinate offices and
Senior Assistant
• Investigation of arrear claims of Head Office
• Compilation of expenditure statement &
• Losses and defalcation cases of the CTD.
• Inspection reports of all subordinate offices
relating to audit of cash & contingency.
Section Officer (Accounts) Senior Assistants
• Compliance to A.G Audit relating to cash &
• Sanction & drawl of RCM & Medical advance,
• Sanction of all long term and short term
Section Officer (Misc.)
• Stock & Stores, Library, Record Room,
Senior Assistants Section Officer (Audit) Senior Assistant
• Any other works relating to AG, Audit relating
Supdt. Issue & Despatch
• Receipt & issue of Letters / Notifications to
• Distribution / despatch of letters within Head
Office & local sub-ordinate offices.
Supdt. Diary I.T. UNIT Sri Kunja Kanta TRipathy Addl. C.C.T. (Revenue) (I/C I.T.) Sri Dipankar Sahu, A.C.C.T. (I.T. & Policy) Designation with Name Function Section Officer Senior Assistant
• Functions relating to hardware & software
System Analyst Programmer Jr. Programmer Data Entry Operators POLICY UNIT Sri Prasant Kumar Patra Addl. C.C.T. (VAT) Sri Ananda Satpathy, J.C.C.T. (VAT) Smt. Mamata Mallik, A.C.C.T. (MIS & Statistics) Sri Sidharth Shankar Aharya Das, C.T.O. (TRU) Designation with Name Function Section Officer
• Notification of lost, obsolete & invalid Waybills
Senior Assistants
• Indenting, Printing, Receipt & distribution of
Waybills / Declaration Forms / Money Receipts.
• All works relating to taxation & research.
Sri Bijay Kumar Rath, Addl. C.C.T. (Law)I/C of (Administration) Sri Sudhansu Mohan Dash, D.C.C.T. (Law) Designation with Name Function Section Officer
• All Law matters relating to Law Unit.
Sri Kalandi Ch. Mohapatra • Prosecution
Senior Assistant
• All other legal matters relating to taxation.
REVENUE / MIS & STATISTICS UNIT Sri Prasant Kumar Patra Addl. C.C.T. (Revenue) Sri Sahadev Sahoo, A.C.C.T. (MIS & Stat.) Designation with Name Function Section Officer
All matters relating to Quarters & Building.
Senior Assistants Statistical Investigators
• Collection & compilation of data relating to tax
• Collection & supply of data from other states on
• Preparation of monthly collection reports.
ENFORCEMENT UNIT Sri Premananda Mishra Spl. C.C.T. (Enforcement) Designation with Name Function Section Officer
• Review of performance of Checkgates,
Intelligence & Investigation Units, R.R. Units,
Senior Assistant
• Compilation of figures based on MPRs.
• All other maters relating to Checkgates. • Allegation
APPEAL UNIT Sri Bijary Kumar Dash, Addl. C.C.T. (SR-I) Sri Durjyodhan Nayak, Addl. C.C.T. (SR-II) Sri Bikram Ekka, D.C.C.T. (Appeal) Sri Bijay Basanta Khalko, D.C.C.T. (Appeal) Sri Patrik Hembram, D.C.C.T. (Appeal) Sri Binod Bihari Dehury, D.C.C.T. Smt. Manoj Manjari Pradhan (I/C D.S.R.) Designation with Name Function Establishment Officer-I
• Filing of second appeal before the OSTT in case
of Sambalpur, Koraput, Bolangir, Sundargarh and
Ganjam Range and removal of defects pointed
out by the Hon’ble, Orissa Sales Tax Tribunal.
Section Officers
• Transmission of files both 1st & 2nd appeals to
S.Rs & ACCT (Appeals) for scrutiny of 1st appeal
orders & 2nd appeal orders and distribution of the
same amongst the Assistants on return from the
Senior Assistants
• Return of appeal and assessment records to the
ACCTs & CTOs after the S.A orders are being
accepted/on requisitions, as the case may be.
Sri Bhabani Prasad Mishra • Calling of appeal and assessment records from
APPEAL & REVISION UNIT Sri Adwaita Prasad Sahoo, Addl. C.C.T. (South Zone) Sri Bijaya Kumar Rath, Addl. C.C.T. (Central Zone) Sri Hemanta Kumar Panda, Addl. C.C.T. (North Zone) Sri Rabindra Mallick, Addl. C.C.T. (Appeal) Sri Kandarpa Munda, Addl. C.C.T. (Appeal) Sri Sambit Parija, Special P.A. to C.C.T.(O) Designation with Name Function Section Officer Senior Assistants Sri Sambit Parija, P.A. to C.C.T.(O) Designation with Name Function Sr. Assistant
• The early days of the minipig • The reasons why minipigs came to be • Examples of safety pharmacology studies • Regulatory acceptability • For many years the standard approach has been to use a rodent and a non-rodent for safety assessments. – MICE: single & repeat dose studies, carcinogenicity. – RATS: single & repeat dose studies, reproductive – RABBITS: dermal stu