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| R.4 Authorities under the Act U.P. VAT RULES | |||||||||||||||||||||||||
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R.4 Authorities under the Act
(1) Authorities mentioned in column (2) shall be under the superintendence and administrative control of the authorities mentioned in column (3) of the table below:-
Table
(2) The Settlement Commission, President of Tribunal and Commissioner shall have jurisdiction over whole of the State.
(3) The Chairman and members of the Settlement Commission shall exercise powers and perform the duties assigned to them under section 65 of the Act and rules framed there under.
(4) President and members of the Tribunal shall exercise the powers and perform the duties assigned to them under section 57 of the Act and rules framed there under.
(5) The Commissioner shall exercise the powers and perform the duties assigned to him under the Act and the rules framed there under and shall have all powers exercisable by subordinate authorities other than the appellate authority under section 55.
(6) The Commissioner may issue instructions consistent with the provisions of this Act and the rules made there under to his subordinate officers, generally regulating the procedure to be followed in carrying out the provisions of Act or the rules made there under:
(7) Subject to general control of the Commissioner-
(a) Special Commissioner and all Additional Commissioners shall also exercise powers vested in the Commissioner;
(b) All Joint Commissioners and Deputy Commissioners shall exercise the powers conferred upon and perform the duties assigned to them by or under the Act or the rules made there under.
(c) All other officers shall exercise the powers and perform the duties as may be assigned to them under the Act and rules framed under the Act.
(8) The State Government may, for the purpose of carrying out the provisions under the Act or rules framed there under, appoint or post such other officers by name or by designation as it may deem fit.
(9) Authorities under the Act shall exercise their powers in their respective jurisdictions as may be prescribed or as may be notified by the State Government in exercise of the powers vested in it under the rules.
(10) Except Chairman and Members of the Settlement Commission, President and Members of the Tribunal, all other authorities shall, subject to superintendence and general control of the Commissioner, exercise powers as are consistent with the provisions of the Act or these Rules.
Provided that in the exercise of such superintendence and control, no order, instructions or directions shall be given by the Commissioner so as to interfere with the discretion of the Appellate Authority in the exercise of its appellate functions.
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