“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

10

5

]

Âàwà ÊàuqäÊ,

ªàäÚ

wàÊ,

âÀÂààÞ§ý 1

3

Ä ÊwÊã

2025

tài 2

4

, Îà§ý 1946

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

uok jk;iqj vVy uxj] fnukad 12 Qjojh 2025

vf/klwpuk

Øekad Rule-4/1/2025-COMTAX ACTION ¼15½- & NRrhlx<+ ewY; loaf/kZr dj vf/kfu;e] 2005 ¼Øekad

2 lu~ 2005½ dh /kkjk 3 dh mi/kkjk ¼4½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, rFkk iwoZ esa tkjh bl foHkkx dh

vf/klwpuk Øekad ,Q 10@34@2024@okd@ikap ¼80½] vVy uxj fnukad 28&10&2024 dks vf/kØfer djrs gq,]

jkT; 'kklu ,rn~}kjk] ;g funsZf'kr djrk gS fd uhps nh xbZ vuqlwph ds dkWye ¼2½ esa fofufnZ"V vf/kdkjh] mlds

dkWye ¼3½ esa rRLFkkuh izfof"V;ksa esa fofufnZ"V {ks=ksa ds Hkhrj ,slh 'kfDr;ksa dk iz;ksx djsaxs] tks mUgsa iznRr dh xbZ gks

,oa vf/kjksfir fd, x, dRrZO;ksa dk ikyu djsaxs] tks bl vf/kfu;e }kjk ;k mlds v/khu iznRr fd, tk, vkSj

mudk eq[;ky; mDr vuqlwph ds dkWye ¼4½ esa rRLFkkuh izfof"V;ksa esa fofufnZ"V LFkkuksa ij jgsxk %&

vuqlwph

v-Ø-

vf/kdkjh dk inuke

{ks=

eq[;ky;

¼1½

¼2½

¼3½

¼4½

1-

laHkkxh; mik;qDr

okf.kfT;d dj]

jk;iqj laHkkx&,d

okf.kfT;d dj jk;iqj o`Rr&,d] jk;iqj o`Rr&nks] jk;iqj o`Rr&rhu]

jk;iqj o`Rr&pkj ,oa jk;iqj o`Rr&ikap rFkk egkleqUn o`Rr dks

lekfo"V djus okyk {ks=A

jk;iqj

2-

laHkkxh; mik;qDr

okf.kfT;d dj]

jk;iqj laHkkx&nks

okf.kfT;d dj jk;iqj o`Rr&N%] jk;iqj o`Rr&lkr] jk;iqj

o`Rr&vkB] jk;iqj o`Rr&ukS rFkk okf.kfT;d dj o`Rr HkkVkikjk] dks

lekfo"V djus okyk {ks=A

jk;iqj

3-

laHkkxh; mik;qDr

okf.kfT;d dj] uok

jk;iqj laHkkx

okf.kfT;d dj jk;iqj o`Rr&nl] jk;iqj o`Rr&X;kjg ,oa jk;iqj

o`Rr&ckjg rFkk /kerjh o`Rr dks lekfo"V djus okyk {ks=A

jk;iqj

4-

laHkkxh; mik;qDr

okf.kfT;d dj]

fcykliqj

laHkkx&,d

okf.kfT;d dj fcykliqj o`Rr&,d] fcykliqj o`Rr&nks] fcykliqj

o`Rr& pkj rFkk tkatxhj&pkaik o`Rr dks lekfo"V djus okyk {ks=A

fcykliqj

5-

laHkkxh;

mik;qDr

okf.kfT;d

dj]

fcykliqj laHkkx&nks

okf.kfT;d dj fcykliqj o`Rr&rhu] dksjck o`Rr&,d] dksjck

o`Rr&nks jk;x<+ o`Rr&,d] jk;x<+ o`Rr&nks dks lekfo"V djus

okyk {ks=A

fcykliqj

2

09

2

10

²þ¾mãyª

àð¼þ ÊàkqØà, âÀÂààÞ§ý

1

3

Ä ÊwÊã

2025

v-Ø-

vf/kdkjh dk inuke

{ks=

eq[;ky;

¼1½

¼2½

¼3½

¼4½

6-

laHkkxh; mik;qDr

okf.kfT;d dj] nqxZ

laHkkx

okf.kfT;d dj nqxZ o`Rr&,d] nqxZ o`Rr&nks] nqxZ o`Rr&rhu] nqxZ

o`Rr&pkj] jktukanxkao o`Rr ,oa dchj/kke ¼do/kkZ½ o`Rr dks

lekfo"V djus okyk {ks=A

nqxZ

7-

laHkkxh; mik;qDr

okf.kfT;d dj]

ljxqtk laHkkx

okf.kfT;d dj vafcdkiqj o`Rr&,d] vafcdkiqj o`Rr&nks ,oa

eusUnzx<+ o`Rr dks lekfo"V djus okyk {ks=A

vafcdkiqj

8-

laHkkxh; mik;qDr

okf.kfT;d dj]

txnyiqj laHkkx

okf.kfT;d dj txnyiqj o`Rr&,d] txnyiqj o`Rr&nks ,oa dkadsj

o`Rr dks lekfo"V djus okyk {ks=A

txnyiqj

2-

;g vf/klwpuk jkti= esa izdk'ku dh frfFk ls ykxw gksxkA

3-

bl vf/klwpuk ds izHkko'khy gksus ds iwoZ iw.kZ dh tk pqdh dk;Zokfg;ka dsoy LFkkuh; {ks=kf/kdkj ds laca/k esa

,rn~}kjk vuqlefFkZr dh tkrh gSA

4-

bl vfèklwpuk ds izHkko'khy gksus dh rkjh[k dks yafcr dk;Zokfg;ka bl vfèklwpuk esa fofufnZ"V {ks=kfèkdkj

ds varxZr tkjh jgsxhA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

eqds'k dqekj caly] lfpo-

uok jk;iqj vVy uxj] fnukad 12 Qjojh 2025

Øekad Rule-4/1/2025-COMTAX ACTION ¼15½- & Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad Rule-4/1/2025-COMTAX ACTION ¼15½] fnukad 12&02&2025 dk

vaxzsth vuqokn] jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

eqds'k dqekj caly] lfpo-

²þ¾mãyªàð¼þ ÊàkqØà, âÀÂààÞ§ý

1

3

Ä ÊwÊã

2025

210 (1)

Nava Raipur Atal Nagar, the 12th February 2025

NOTIFICATION

No. Rule-4/1/2025-COMTAX ACTION (15). - In exercise of the powers conferred by subsection (4) of

Section 3 of the Chhattisgarh Value Added Tax Act, 2005 (Act No. 2 of 2005) and in supersession of the earlier

notification of this department No. F 10/34/2024/CT/V/(80), Atal Nagar, dated 28-10-2024, the State

Government hereby directs that the officers specified in Column (2) of the schedule below shall exercise the

powers in the areas specified in Column (3), and they shall perform the duties assigned to them under this Act or

under any other Act conferred upon them. Their headquarters will be at the places specified in Column (4) of the

said schedule:

SCHEDULE

S.No.

Designation of the person

Area

Headquarter

(1)

(2)

(3)

(4)

1

Divisional Deputy

Commissioner of Commercial

Tax, Raipur Division-I

Area comprising that part which covers Raipur circle-

I, Raipur circle-II, Raipur circle- III, Raipur circle-

IV, Raipur circle-V and Mahasamund circle

Raipur

2

Divisional Deputy

Commissioner of Commercial

Tax, Raipur Division-II

Area comprising that part which covers Raipur circle-

VI, Raipur circle-VII, Raipur circle-VIII, Raipur

circle-IX & Bhatapara circle.

Raipur

3

Divisional Deputy

Commissioner of Commercial

Tax, Nava Raipur Division

Area comprising that part which covers Raipur circle-

X, Raipur circle-XI, Raipur circle-XII and Dhamtari

Circle.

Raipur

4

Divisional Deputy

Commissioner of Commercial

Tax, Bilaspur Division-I

Area comprising that part which covers Bilaspur

circle-I, Bilaspur circle-II, Bilaspur circle-IV and

Janjgir Champa circle.

Bilaspur

5

Divisional Deputy

Commissioner of Commercial

Tax, Bilaspur Division-II

Area comprising that part which covers Bilaspur

circle-III, Korba circle-I, Korba circle-II, Raigarh

circle-I, and Raigarh circle-II.

Bilaspur

6

Divisional Deputy

Commissioner of Commercial

Tax, Durg Division

Area comprising that part which covers Durg Circle-

I, Durg Circle-II, Durg Circle-III, Durg Circle-IV,

Rajnandgaon and Kabirdham (Kawardha) circle.

Durg

7

Divisional Deputy

Commissioner of Commercial

Tax, Surguja Division

Area comprising that part which covers Ambikapur

Circle I, Ambikapur Circle- II and Manendragarh

Circle.

Ambikapur

8

Divisional Deputy

Commissioner of Commercial

Tax, Jagdalpur Division

Area comprising that part which covers Jagdalpur

Circle-I, Jagdalpur Circle- II and Kanker Circle.

Jagdalpur

2.

This notification shall come into force with effect from the date of its publication in the official

Gazette.

3.

Proceedings, which have been completed prior to coming into force of this notification, are hereby

ratified in respect of territorial jurisdiction only.

4.

proceedings, which have been pending on the date of coming into force of this notification, shall be

continued under the jurisdiction as specified in this notification.

By order and in the name of the Governor of Chhattisgarh,

MUKESH KUMAR BANSAL, Secretary.

yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu,

Âàwà

ÊàuqäÊ yç täâôm mnà Zà§ýàâÎàm

–

202

5

.