“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
.