AMIT BAJAJ ADVOCATE

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.