Powers of Excise & Taxation Inspectors enhanced till 31st December 2011 to make it almost at par with ETOs in Punjab

The powers of Excise and Taxation inspectors in Punjab have been enhanced till 31st December 2011. The Excise and Taxation Inspectors have been appointed as designated officers u/s 11,13,14,26,27,28,29,30,31,32, 36, 38, 39, 40,41,45, 46,47, 48, 49, 52,53,54,55,56, 57, 58,59, 60, 66,76,77 and 83 till December 2011.

It means now that the Excise and Taxation Inspectors will be competent under PVAT Act to allot TDN Nos to works contractees and work as designated officers u/s 27, conduct assessment proceedings u/s 29, provisional assesmenet proceedings u/s 30, grant refunds u/s 39, withhold refunds u/s 41, exercising powers of production and inspection of accounts, impounding documents, search of the premises and seizure of goods u/s 46, conduct surveys u/s 48, levy penalties under chapter X of Punjab VAT Act, 2005 i.e from section 52 to 60, ractification of mistakes u/s 66, carry out amendments in R.Cs u/s 76 and 77 and exercise much more powers among other powers as mentioned above.

Thus the powers of Excise and Taxation Inspectors have been made almost at par with the Excise and Taxation officers, It is an interesting notification. In the hierarchy of the Excise and Taxation Department, Punjab Excise and Taxation Officers are considered above the Excise and Taxation Inspectors.

There is a say that Power corrupts a man and absolute power corrupts the man absolutely. In my view granting of such wide powers to the subordinate authorities may cause undue harassment to the dealers.

The relevant notification is produced herebelow:


The    16th    May, 2011
            No. S.O.            /P.A. 8/2005/S.3/2011- In exercise of the powers conferred by clause (i) of section 2 read with section 3 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to appoint the officers mentioned in column 1 of the Table given below as designated officer, to assist the Commissioner and is further pleased to confer upon them, the powers specified under column 2 to be exercised within the jurisdiction specified in column 3 of the said Table, from the date of publication of this notification in the Official Gazette upto 31st December, 2011  namely :-

    Designation of                               Extent of Powers                   Jurisdiction                   
­­­­­­­­­­            1                                                          2                                              3                                 
Excise and Taxation Inspector
Under section
11,13,14,26,27,28,29,30,31,32, 36, 38, 39, 40,41,45, 46,47, 48, 49, 52,53,54,55,56, 57, 58,59, 60, 66,76,77 and 83

The district in   which posted

                                                                                                             SHIVINDER SINGH BRAR,
  Financial Commissioner Taxation and
                                          Secretary to Government of Punjab.
                                             Department of Excise and Taxation

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