Section 2 in Bihar State Registered Dealers Accidental Death Grants Scheme, 2014
2. Definitions.
- In these Schemes, unless otherwise requires in the context-(a)"Accident" means death due to accident caused by external violence which is apparent in nature and shall include:-Train or road accident, electric shock, snake-bite, drowning, fire, falling from tree or building, attack by wild animals, terrorist or criminal attack or death caused by atomic radiation and war etc. However, this list is illustrative and not exhaustive:Provided that, it shall not include death caused by self inflicted injury or suicide or accident caused under inebriated condition or death caused while committing criminal offences or natural death or death caused by disease:Provided further that, the Commissioner of Commercial Taxes may accept any death as an accidental death which is not covered under para 2(a) of the scheme.(b)"Business Enterprise" means a business under legal status of Individual or Hindu Undivided Family (HUF) or Partnership firm.(c)"Circle-in charge" means the Deputy Commissioner of Commercial Taxes or the Assistant Commissioner of Commercial taxes or the Commercial Taxes Officer, in charge of the circle or the officer specially empowered by the Commissioner in this behalf;(d)"Joint Commissioner of Commercial Taxes" means an officer appointed under sub-section (1) of section-10 of the Bihar Value Added Tax Act, 2005.(e)"Commissioner" means Commissioner of Commercial Taxes appointed under sub-section (1) of section-10 of the Bihar Value Added Tax Act, 2005 or Commissioner as defined in clause (H) of section-2 of the said Act.(f)"Dependent" means widow/widower of registered dealer dependent son, unmarried daughter and parents; in case of deceased unmarried registered dealer, father and mother jointly.(g)"Registered Dealer" means a person whose Business enterprise is registered under the following Act/Acts administered by the Commercial Taxes Department:-(i)Bihar Value Added Tax Act, 2005(ii)Central Sales Tax Act, 1956(iii)Bihar Entertainment Tax Act, 1948(iv)Bihar Electricity Duty Act, 1948(v)Bihar Advertisement Tax Act, 1981(vi)Bihar Hotel Luxury Taxation Act, 1988(vii)Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993(h)"Scheme" means Bihar State Registered Dealers Accidental Death Grants Scheme, 2014.
