(1) For carrying out the purpose of this Act, the State Government shall appoint an officer to be called the Commissioner of Sales Tax.
(2) Likewise, the State Government may appoint such number of Additional Commissioners of Sales Tax, and such number of,-
(a) joint Commissioners,
(b) Senior Deputy Commissioners,
(c) Deputy commissioners,
(d) Assistant commissioner,
(e) Sales Tax Officers, and
(f) other officers and persons, and give them such designations, and the Government deems necessary.
(3) The Commissioner shall have jurisdiction over the whole of the State '[x x X1. All other officers shall have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by notification in the Official Gazette, specify.
(4) The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, and the Additional Commissioner or Additional Commissioners of Sales Tax, if any be appointed, shall, save as otherwise directed by the Commissioner by notification in the Official Gazette, have and exercise, within his or their jurisdiction, all the powers and perform all the duties, conferred or imposed on the Commissioner, by or under this Act.
(5) A Joint Commissioner shall, save as otherwise directed by the Commissioner by notification in the Official Gazette, have and exercise, in the area within his jurisdiction, all the powers, and shall perform all the duties, conferred or imposed on the Commissioner, by or under this Act.
(6) Senior Deputy Commissioners, Deputy Commissioners, Assistant Commissioners, Sales Tax Officers, other officers and persons shall, within their jurisdiction, exercise such of the powers and perform such of the duties, of the Commissioner under this Act, as the Commissioner may, subject to such conditions and restrictions as he may, by general or special order impose, delegate to them either generally, or as respects any particular matter or class of matters by an order notified in the Official Gazette.
(7) The State Government may, subject to such restrictions and conditions, if any, as it may impose, by notification the Official Gazette, delegate to the Commissioner the powers (not being the powers of the appointment of Additional Commissioner or joint Commissioner) conferred on the Government by sub‑section (2).
(8) No person shall be entitled to call in question in any proceedings, any exercise of power including the territorial jurisdiction of any officer or person appointed under sub‑section (2), after the expiry of the period of thirty days from the date of receipt by such person of any communication, intimation, order or notice under this Act or under any earlier law, issued by such officer or person. If within the period aforesaid, an application in writing in the prescribed form raising an objection as to such exercise of power by or the jurisdiction of any such officer or person is made to such officer or person, he shall refer the question to the Commissioner, who shall, after giving the applicant a reasonable opportunity of being heard, make an order determining the question. The order made by the Commissioner shall be final.
(9) All offices and persons appointed under sub‑section (2) shall be subordinate to the Commissioner; and the subordination of officers other than the Commissioner, and of persons, amongst themselves shall be such as maybe prescribed,
(10) The Commissioner may, from time to time, issue such instructions and directions as he may deem fit to the authorities and officers subordinate to him for carrying out the purpose of this Act, and such authorities and officers shall observe and follow such instruction and direction of the commissioner.
PROVIDED that, no such instructions or directions shall be issued,-
(i) so as to require any authority to pass a particular order or to dispose of a particular case in a particular manner; or
(ii) so as to interfere with the discretion of the appellate authorities in any particular case:
PROVIDED FURTHER that, if the Commissioner is of the opinion that it is necessary in the public interest so to do, he may cause such instructions and directions to be published and circulated for general information.
(1) There shall be a Tribunal to be called "the Maharashtra Sales Tax Tribunal". The Tribunal shall consist of such number of members appointed by the State Government as the Government may, from time to time, consider necessary for the proper discharge of the functions conferred on the Tribunal by or under this Act.
(2) The State Government shall appoint one of the members of the Tribunal to be the President thereof on the basis of his seniority in the Judicial Service.
(3) The qualifications and the terms of office of the members of the Tribunal shall be such as may be prescribed, and a member shall hold office for such period as may be prescribed or as the State Government may, by special order in his case, specify.
(4) Any vacancy of the member of the Tribunal shall be filled up by the State Government as soon as practicable.
(5) The functions of the Tribunal may be discharged by any of the members sitting either singly, or in Benches of two or more members, as may be determined by the President.
(6) If the members of a Bench are divided, the decision shall be the decision of the majority, if there be a majority; but if the members are equally divided, they shall State the point or points on which they differ, and the case shall be referred by the President of the Tribunal for hearing on such point or points to one or more of the other members of the Tribunal, including himself and such point or points shall be decided according to the majority of the members of the Tribunal who heard the case including those who first heard it.
(7) During the course of any proceedings, if a Bench is of the opinion that any earlier decision of any Bench on any point or issue requires reconsideration, or where such Bench is inclined to take a decision on any point or issue different than the decision earlier taken by any Bench, then such Bench shall refer the point or the issue to the President for formation of a larger Bench. The President shall thereupon form a larger Bench of such members of the Tribunal as he may determine. Such larger Bench shall, as far as practicable, be presided over by President. The point or the issue shall be decided according to the decision of the majority of the members constituting such larger Bench. Where any member including the President is sitting singly he may in similar circumstances refer the matter to the President for formation of a larger Bench.
(8) The Tribunal shall have power to award costs after. giving the dealer or person, as the case may be, a reasonable opportunity of being heard, and the amount of such costs shall be recoverable from the dealer or person ordered to pay the same in the manner provided in this Act for recovery of arrears of tax.
(9) The Tribunal shall, with the previous sanction of the State Government, for the purpose of regulating its procedure including the place or places at which the Tribunal, the Benches or the members thereof shall sit and dispose of its business, make regulations consistent with the provisions of this Act, rules and notifications.
(10) The regulations made under sub‑section (9) shall be published in the Official Gazette.
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