45.       Power of Adjudication.–

(1)       In cases involving assessment of tax, charging of default surcharge, 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)	Additional Collector	Cases falling under sub-section (2) of section 11 and section 36 without any restriction as to the amount of tax involved or amount erroneously refunded.
(ii)	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 provided that the amount of tax involved or the amount erroneously refunded exceeds one million rupees, but does not exceed two and a half million rupees.
(iii)	Assistant Collector	Cases falling under sub-section (2) of section 11 and section 36 provided that the amount of tax involved or the amount erroneously refunded exceeds ten thousand rupees, but does not exceed one million rupees.
(iv)	Superintendent	Cases falling under sub-section (2) of section 11 and section 36 provided that the amount of tax involved or the amount erroneously refunded does not exceed ten thousand rupees.
(v)	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 default surcharge, and in case where only default surcharge is involved, the amount of default surcharge.

(2)       Notwithstanding anything contained in sub-section (4) of section 11 and sub-section (3) of section 36 or any other provision of the Act or any other law for the time being in force and notwithstanding any decision or judgment of any forum, authority or court, the time for adjudication in all the cases pending as on 30^th June, 2006, shall be deemed always to have been extended up to 31^st December, 2006, from the date on which the time-limit prescribed under sub-section (4) of section 11 and sub-section (3) of section 36, expires.