LTU – powers and functions of Chief Commissioner
CBEC has issued instructions on the powers and functions of the LTU Chief Commissioner. The Chief Commissioner is expected to undertake the following functions:-
++ Overall administration of LTU.
++Co-ordination between the direct tax and the indirect tax wings of LTU.
++ Distribution of work amongst the LTU officers.
++ Monitoring of revenue collection.
++ Conducting Quality Assurance Checks/ taxpayer feedback system.
++ Devising effective taxpayer assistance system
++ Review of the orders passed by the Commissioners as adjudicating authority (as a member of Review Committee).
++ Issuance of trade notices/ circulars to bring about uniformity in tax administration as well as determination of amount of tax payable.
++ Coordination with the Boards (CBEC and CBDT), Directorates and with other field formations in the matters such as audit verification, revenue recoveries, etc.
Regarding the other officers, the Board says,
++ There will be Commissioners posted in LTU, who would be holding executive and appellate charges.
++ The powers and duties would be similar to that of other field commissioners.
++ However, they are required to play a pro-active role in ensuring the fulfilment of objectives of a LTU.
++ The Commissioners of Direct and Indirect Taxes are expected to work in a coordinated manner.
++ Other Group ‘A’, ‘B’, ‘C’ officers along with supporting staff will be posted by CBDT and CBEC.
++The Chief Commissioner, LTU will assign a Client Executive for each taxpayer from among the Additional/Joint/Deputy/Asstt. Commissioner posted in LTU, and the said Client Executive will be the single point interface with the large taxpayer for all purposes.
++ The officers posted in LTU will have All India jurisdiction in respect of all registered premises of a large taxpayer registered in that particular LTU.
++ The erstwhile Central Excise or Service Tax Commissionerate officers will have concurrent jurisdiction.
++However, the interaction with these units will be limited to specific functions requiring physical presence of the officers for purposes as warehousing, sealing or any other work as assigned by the LTU.
CIRCULAR NO., Dated: October 5, 2006