In cases involving assessment of tax, charging of additional tax, imposition of penalty and recovery of amount erroneously refunded or any other contravention under this Act or the rules made thereunder, the jurisdiction and powers of adjudication of the Sales Tax Officers shall be as follows:-
(i)
Collector
Cases falling under sub-section (2) of section 11 and section 36 of the Act without any restriction as to the amount of tax involved or amount erroneously refunded.
(ii)
Additional Collector
Cases falling under sub-section (2) of section 11 and section 36 of the Act provided that the amount of tax involved or the amount erroneously refunded does not exceed ten million rupees.
(iii)
Deputy Collector
(a) Cases falling under sub-section (1) of section 11.(b) Cases falling under sub-section (2) of section 11 and section 36 of the Act provided that the amount of tax involved or the amount erroneously refunded does not exceed two and a half million rupees.
(iv)
An Officer of Sales tax with any other designation
Such cases as may be notified by the Board.
Provided that the Board may, by notification in the official Gazette, vary the jurisdiction and powers of any officer of Sales Tax or a class of officers of Sales Tax.

Provided further that the Board shall have powers to regulate the system of adjudication including transfer of cases and extension of time limit in exceptional circumstances.

Explanation. – For the purpose of this section, tax means the principal amount of sales tax other than additional tax, and in case where only additional tax is involved, the amount of additional tax.