CA Singhal Ajay Kumar, a Rank Holder in CA Final Exams held in Nov 1992 and is the Member of ICAI since Jan 1993. He has been Dy. Convener (2005-06) & Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received BEST Study Circle Award, BEST Dy. Convener Award, BEST Convener award.
Further, under his Convenership, VMCA has contributed Rs. 5,01,000/- to CABF, an INITIATIVE for NOBLE cause for the Members in CA Profession.
I seek your BLESSING, SUPPORT & VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with a lust to serve the Profession.
Message By CA GOPAL JI AGARWAL
Dear Brothers and Sisters,
It is my pride and pleasure to introduce my Childhood Friend - CA SINGHAL AJAY KUMAR, FCA, a core and true professional, who is contesting forthcoming election of NIRC of ICAI.
He has been with me time and again in various era of life like roommate during CA Studies, Dy. Convener of Vikas Marg CA Study Circle and strong family bonding as well.
He is a brilliant scholar (35th rank in CA Final) and merit holder in ICWA. A person of full of energy, having dynamic personality and has very good qualities to usher us into this profession. I have no doubt that he will strive his best to take our Institute and fraternity to achieve greater heights of professional dignity and fulfillment.
He is a Member of ICAI since Jan 1993. Besides, FCA, he is also ACS, AICWA, MBA, LL.B. He has been Dy. Convener (2005-06) when I was the Convener, and Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received Best Study Circle Award, Best Dy. Convener Award,
and Best Convener award. Further, under his Convenership, VMCA has contributed a sum of Rs.5,01,000/- to CABF, an initiative for NOBLE cause for the Members in CA Profession for which VMCA has also been awarded "Special Contribution by the Study Circle Award" by the NIRC.
Being in the core practice of CA, he is fully supported by his better half, CA Archana Singhal, FCA, LL.B., DISA, IFRS.
I most humbly request you for your blessings, open hearted support and FIRST preference VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with an aspiration to serve the Profession with his all integrity and sincerity.
With best regards,
Professionally yours,
CA GOPAL JI AGARWAL
56: Delegation of Commissioner’s powers M.P. VAT RULES
CHAPTER IX
56: Delegation of Commissioner’s powers
The Commissioner may delegate the powers conferred and the duties imposed upon him under the section or, as the case may be, rule framed under the Act as specified in column (2) of the table below and described in corresponding entry in column (3), to the officer not below the rank specified in column (4) thereof: -
S.No.
(1)
Section/Rules
(2)
Description of Power
(3)
Designation of Officer and conditions of delegation (4)
1
6
To determine liability to pay tax
Assistant Commercial Tax Officer
2
17
(i) To grant registration certificate under section 17
Assistant Commercial Tax Officer
(ii) To impose penalty under sub-section (6) of section 17, and
Assistant Commercial Tax Officer
(iii) To amend or cancel a registration certificate
Assistant Commercial Tax Officer
3
18
(i) To require any dealer to furnish returns
Assistant Commercial Tax Officer
(ii) To exempt a dealer from furnishing returns or to permit a dealer to furnish returns for different period
Deputy Commissioner
(iii) To exempt a registered dealer having more than one place of business from submitting separate returns in respect of each place of business
Deputy Commissioner
(iv) To impose penalty
Assistant Commercial Tax Officer
4
19
(i) To select dealers for audit
Deputy Commissioner
(ii) To undertake tax audit
Assistant Commercial Tax Officer
5
20,21 and 24
To make an assessment or re-assessment of tax for any period in respect of turnover and/or to impose penalty or to levy interest or to grant further time to pay such tax, interest and/or penalty or to allow the payment of tax, interest or penalty in installment and to exercise all other powers under sections 20, 21 and 24.
(i) Assistant Commercial Tax Officer- up to a turnover and/or aggregate of purchase price of Rs. one crore
(ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. five crores
(iii) Assistant Commissioner upto a turnover and / or aggregate of purchase price of Rs. hundred crores
(iv) Deputy Commissioner in respect of every dealer
6
20-A
(i) To select dealers for re-assessment
Deputy Commissioner
(ii) To make re-assessment
Assistant Commercial Tax Officer
7
25
To require a registered dealer to pay tax in advance of assessment on failure to furnish returns.
Assistant Commercial Tax Officer
8
26
To impose penalty
Assistant Commercial Tax Officer
9
35
To pass an order including an order of forfeiture of any amount collected by any dealer or person in contravention of the provisions of sub-section (1)of section 35, publication of notice thereof and refund of such amount to the person from whom it was so collected.
Assistant Commercial Tax Officer
10
37
(i) To sanction refund of excess tax or penalty, interest , input tax rebate, or any other amount
(ii) To sanction payment of interest on delayed refunds
Commercial Tax Officer
11
39
To require a registered dealer to keep accounts in a particular form and manner
Deputy Commissioner
12
40
To impose penalty for not issuing a bill, invoice or cash memorandum or for not maintaining counterfoil or duplicate of such bill, invoice or cash memorandum or for not preserving the counterfoils thereof for a period of not less than five years from the date of issue of the bill, invoice or cash memorandum or till the completion of assessment whichever is earlier
Assistant Commercial Tax Officer
13
42
To transfer any proceeding or any class of proceedings under any provision of the Act
Deputy Commissioner
14
44
Power to call for information in certain cases
Assistant Commercial Tax Officer
15
47
Power of revision
Deputy Commissioner
16
52
To impose penalty
Assistant Commercial Tax Officer
17
54
To rectify mistake under sub-section (I) of section 54
Assistant Commercial Tax Officer
18
55
(i) Powers under sub- sections (3) to (5)
Inspector of Commercial Tax
(ii) Powers under sub- section (6)
Assistant Commissioner
19
73
To determine input tax rebate
Assistant Commercial Tax Officer
20
Rule 81
To impose penalty in respect of contravention of any rule