- In these Rules, unless the context otherwise requires(a)"the Act" means the Kerala General Sales Tax Act, 1963;(b)"Assistant Sales Tax Officer" means any person appointed by the Government to exercise the powers of an Assistant Sales Tax Officer;(ba)"Audit officer" means an officer not below the rank of a commercial Tax Officer appointed under section 3 who has been authorised by the Commissioner to perform the functions of an Audit Officer under the Act and includes an officer designated under section 18 to conduct audit visit.(bb)"Awarder" means any person, Government or a department of the Government, a local authority, firm, company, corporation, association, body of individuals, Cooperative Bank or Society, trust or authority executing any works contract through a contractor.(bc)"Contractor" means any person, firm, company, corporation, association, body of individuals, Co-operative Bank or Society trust or authority who undertakes, any works contract for execution, and includes a sub-contractor.(bd)"digital signature" means authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of section 3 of the Information Technology Act, 2000;(be)"digital signature certificate" means a digital signature certificate issued under sub-section (4) of section 35 of the Information Technology Act, 2000;(bf)"electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche(c)"Form" means a form appended to these Rules;(d)"Government Treasury" means a District Treasury or Sub-Treasury of the State Government;(e)"Importer" means any person who imports goods from outside the State;(ea)"key pair" in an asymmetric crypto system, means a private key and its mathematically related public key, which are so related that the public key can verify a digital signature created by the private key;(f)"Manufacturer" means any person who manufactures, produces, prepares or makes goods for the purpose of trade;(g)"Month" means a calendar month;(ga)"private key" means the key of a key pair used to create a digital signature;(gb)"public key" means the key of a key pair used to verify a digital signature and listed in the digital signature certificate;(gc)"Quarter" means a period of three months commencing on the first day of April or the first day of July or the first day of October or the first day of January in each year.(h)"Registering authority" means the Assessing Authority in whose area of jurisdiction the principal place of business of a dealer applying for registration under section 13 is situated.(ha)"Return period" means and includes a calendar month or any other period during an year for which a dealer is required to submit return under these rules;(i)"Schedule" means a schedule appended to the Act;(j)"Section" means a section of the Act;(k)"State Representative" means an Officer appointed by the Government to receive on their behalf notices and orders issued by the Appellate Tribunal and generally to appear, act, plead and file any petition before the Appellate Tribunal on behalf of the state and includes an officer appointed to act on his behalf in his absence.
