S.R.O. 232(I)/91.- In exercise of the powers conferred by sections 30 and 31 of the Sales Tax, (Amendment) Act, 1990, the Central Board of Revenue is pleased to appoint the officers specified in column (2) of the table below to exercise, within their respective areas of jurisdiction, the powers of officers of Sales Tax specified in column (3) of that table, under the said Act.
TABLE
(1) |
(2) |
(3) |
1. |
Collectors of Customs (Appeals) / Collectors of Central Excise (Appeals). |
Collector of Sales Tax (Appeals) |
2. |
Collector of customs/Collector of Central Excise. |
Collector of Sales Tax |
3. |
Deputy Collector of Customs/ Deputy Collector of Central Excise. |
Deputy Collector of Sales Tax |
4. |
Assistant Collector of Customs/ Assistant Collector of Central Excise. |
Assistant Collector of Sales Tax |
5. |
Principal Appraisers, Appraisers, Superintendents/ Deputy Superintends, Inspectors, Senior Preventive Officers, Preventive Officers, Examiners of Customs, Superintendents, Deputy Superintendents and Inspectors of Collectorates of Central Excise. |
Officers of Sales Tax |