There are many sections under the Punjab VAT Act where the word Designated officers is used. Many  powers under the Punjab VAT Act 2005 like of assessments, of levying penalties etc have been conferred on the Designated Officers. These Designated officers are appointed and conferred powers upon under section 3 of Punjab VAT Act 2005. Wherein the state govt has been authorised to confer various powers under the Punjab VAT Act 2005 on the different officials and allow them to act as designated officers under various sections of the PVAT Act 2005 by issuing a notification to that effect.

The following notification was issued by the Punjab Govt u/s 3 of Punjab Vat  ordinance 2005  delegating powers to the various officials authorising them to act as designated officers under various sections of Punjab VAT ordinance 2005.(This notification is available at the official website of the Excise and Taxation Department Punjab.)

DEPARTMENT OF EXCISE & TAXATION

(Excise & Taxation II Branch)

The 31st, March, 2005

MUKUL JOSHI

Financial Commissioner, Taxation and

Secretary of Government of Punjab,

Department of Excise & Taxation.

 The VAT ordinance came to an end after the enactment of PVAT Act 2005 and was specifically repealed u/s 94 of Punjab VAT Act 2005. Hence the notification issued therein also come to an end with the end of ordinance

The above said notification was issued under The Punjab VAT ordinance 2005 but no such notification has been issued under the Punjab VAT Act 2005 after the ordianance came to an end.

In my view such notification was also required to be issued under Punjab VAT Act 2005 so as to appoint and give powers of designated officer to the various officials under various sections of the Punjab VAT act 2005. But no such notification has been seemingly issued under the Punjab VAT Act 2005 as no such notification is available either on the official website of the Department nor such notification is publicaly available anywhere.

In the absence of such notification under the Punjab VAT Act 2005 there is a big question mark on the powers of the deprtment officials acting under Punjab VAT Act 2005  as designated officers and exercising powers under the sections mentioned in the abovesaid notification . If no such notification has been issued (which seemingly has not been issued till date), it creates a big flaw and mistake under the Punjab VAT Act 2005 and it may render all the actions of the various officials (so called designated officers) acting under the various sections of Punjab VAT Act 2005 mentioned in  the above said notification, as illegal.

Please Note: The views expressed are my personal views and based upon my research and study.