Section 3(2) in The Rajasthan Sales Tax Rules, 1995
(2)The Assistant Commercial Taxes Officer, subject to his pecuniary Jurisdiction, shall be the assessing authority for the part of the circle, as may be determined by the Commissioner, and such part of the circle shall be called his "Ward".Explanation. - For the purposes of this rule, the ward may include the part of the circle or whole of the circle.
