Section 2 in Bihar Commercial Taxes Tribunal Regulation, 1979
2. Definitions.
- (i) In these regulations, unless there is anything repugnant in the subject or context,-(a)"Ordinance" means the [Bihar Sales Tax Ordinance, 1979;] [Bihar Finance Act, 1981. Now stands repealed by Bihar Value Added Tax Act, 2005 vide, Section 94.](b)"Agent" means a person authorised in writing under regulation 13 to appear, plead and act on behalf of a dealer, an assessee or other person before the Tribunal;(c)"Application" means an application for revision, reference, review, restoration, or any other miscellaneous petition for relief;(d)"Chairman" means the Chairman of the Commercial Taxes Tribunal constituted under Section 7 of the Ordinance;(e)"Legal Representative" means a person who in law represents the estate of a deceased person and includes any person decided by the Tribunal to represent the deceased person in the proceeding pending before the Tribunal, unless and until a competent court has decided otherwise;(f)"Regulation" means the Bihar Commercial Taxes (Tribunal) Regulations, 1979;(g)"Rules" means the rules framed under all the Taxation Statutes administered by the Commercial Taxes Department;(h)"Secretary" means the Secretary to the Tribunal or a person, who for the time being is discharging the duties and performing the functions of the Secretary to the Tribunal;(i)"State Government" means the Government of the State of Bihar;(j)"State Representative" means an officer or an advocate appointed by the Commissioner to appear, plead and act for the State Government in an proceeding before the Tribunal;(k)"Tribunal" means the Commercial Taxes Tribunal constituted under Section 7 of the Ordinance.(ii)The words and expressions used but not defined in these regulations shall have the meaning respectively assigned to them in the Ordinance and the Rules.
