The amount of turnover, tax, fee, penalty, fine or any other sum payable, and the amount of refund due, under this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.
Explanation.- If the total turnover of a dealer consists of several items of turnover liable to tax at different rates each such item of turnover shall be rounded off as provided in this section.
48. Appointment of Commissioner of Commercial Taxes, 1[Additional Commissioners of Commercial Taxes, Appellate Joint Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes and Assistant Commissioner of Commercial Taxes].-- The Government may appoint a Commissioner of Commercial Taxes and as many 1[ Additional Commissioners of Commercial Taxes, Appellate Joint Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes (Enforcement), Appellate Deputy Commissioners of Commercial Taxes, Territorial Deputy Commissioners of Commercial Taxes, Administrative Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes (Assessment), Deputy Commissioners of Commercial Taxes (Enforcement) and Assistant Commissioners Commercial Taxes, as they think fit, for the purpose of performing the functions respectively conferred on them by or under this Act]. The Commissioner of Commercial Taxes shall perform the functions conferred on him throughout the State, and the other officers shall perform their functions within such local limits as the Government or any authority or officer empowered in this behalf, may assign to them.
2[48-A. Clarification and Advance Ruling.—(1) The Government may constitute3 a State Level Authority for Clarification and Advance Ruling, (hereinafter in this section, referred to as the Authority) comprising of the Commissioner of Commercial Taxes and two Additional Commissioners to clarify, any point concerning the rate of tax, on an application by a registered dealer:
Provided that no such application shall be entertained unless it is accompanied by proof of payment of such fee, paid in such manner, as may be prescribed.
(2) No application shall be entertained where the question raised in the application,-
(i) is already pending before any appellate or revising authority of the department or Appellate Tribunal or any Court; or
(ii) relates to an issue which is designed apparently for avoidance of tax :
Provided that no application shall be rejected under this sub-section without giving the applicant a reasonable opportunity of being heard and where the application is rejected, reasons for such rejection, shall be recorded in the order:
(3) The order of the authority shall be binding,--
(i) on the applicant who has sought for the clarification or advance ruling ;
(ii) in respect of the goods in relation to which the clarification or advance ruling was sought ; and
(iii) on all the officers working under the control of the Commissioner of Commercial Taxes.
(4) The Authority shall have power to review, amend or revoke its clarification or advance ruling at any time for good and sufficient cause after giving an opportunity of being heard to the affected parties.
(5) An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation] __________________
1. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.
2. Inserted by Section 2 of Tamil Nadu Amendment Act 26 of 2011 with immediate effect, that is , effect from the date of publication in the Gazette viz., 27th September 2011.
3. By notification No. II(2)/CTR/437(c-1)/2011-GO.No. 134 dated 1st October 2011, this authority is to comprise of the Commissioner of Commercial Taxes, the Additional Commissioner (Public Relation) and the Additional Commissioner (Revision Petition) See Rule 12-A.
49 Special powers of 1[Deputy] Commissioner under Revenue Recovery Act.--. (1) A Territorial 1[Deputy] Commissioner or the 1[Deputy] Commissioner (Assessment) shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) for the purposes of recovery of any amount due under this Act.
(2) Subject to the provisions of sub-section (3), the Territorial 1[Deputy] Commissioner and the 1[Deputy] Commissioner (Assessment) shall, for the purposes of recovery of any amount due under this Act, have the powers of the Commissioner under the Tamil Nadu Rent and Revenue Sales Act,1839 (Central Act VII of 1839), for the sale of property distrained for any amount due under this Act.
(3) Notwithstanding anything contained in the Tamil Nadu Rent and Revenue Sales Act, 1839,.
(Central Act VII 1839), the Territorial 1 [Deputy] Commissioner and the 1[Deputy] Commissioner (Assessment), in the exercise of the powers conferred by sub-section (2), shall be subject to the control and superintendence of the 2 [Joint] Commissioner having jurisdiction and the Commissioner.
a n d t h e C o m m i s s i o n e r .
(4) The Territorial 1[Deputy] Commissioner and the 1[Deputy] Commissioner (Assessment), may subject to the control and superintendence of the 2[Joint] Commissioner and the Commissioner, delegate the powers vested in them under sub-sections (1) and (2), to any officer not below the rank of an 1Deputy] Commercial Tax Officer placed under their authority and the provisions of sub-section (1) and sub-section
(2) shall apply to such officer as they apply to the Territorial 1[Deputy] Commissioner and the 1[Deputy] Commissioner (Assessment).