- In these rules, unless there is anything repugnant in the subject or context.(a)[ "Additional Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner.] [Clause (a) Inserted vide Notification No. GSR. 47/P.A.46/48/S.27/Amd(89)/94 dated 26.7.1994.](aa)"Agent" means a person authorised by a dealer in writing to appear on his behalf before an assessing authority, a Deputy Excise and Taxation Commissioner, the Commissioner, Tribunal or any other officer appointed by the State Government to assist the Commissioner under section 3(1) of the Act, being :-(i)a relative of the dealer; or(ii)a person regularly employed by the dealer; or(iii)a Barrister-at-law or Solicitor or any other person entitled to plead in any court of law in India; or(iv)a person who has been enrolled as a registered accountant in the Register of Accountants maintained by the Central Government under the Auditors' Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932 or has passed any Accountancy examination recognised in this behalf by the State Government or is a bona fide Income-Tax Practitioner.(b)[ "Appropriate Assessing Authority" in respect of any particular dealer means the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer within whose jurisdiction the dealer's place of business is situated or if the dealer has more than one place of business in Punjab the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer within whose jurisdiction the head office in Punjab of such business is situated or such other person as may be appointed under section 3 of the Act and authorised by the State Government to make assessment in respect of such dealer within the meaning of clause (a) of section 2 of the Act] [The words 'Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer' substituted for the words 'Excise and Taxation Officer or the Assistant Excise and Taxation Officer' wherever occurs in Sub-rule (b) of Rule 2 by G.S.R. 106/P.A.46/48/S.27/Amd.(26)/78 dated 6.10.1978.];(c)"Appropriate Government Treasury" means a treasury or sub-treasury of Government or a branch of the State Bank of India, or a branch of the State Bank of Patiala situated in the district in which the dealer concerned has his place of business or the head office of the business in Punjab if the business carried on at more than one place in the State;Explanation. - The Branch of the State Bank of Patiala shall be deemed to be the appropriate Government Treasury only in relation to dealers within the territories which immediately, before 1st November, 1956, were comprised in the State of Pepsu and at places where there is no treasury or sub-treasury of Government or a branch of the State Bank of India.(d)"Assistant Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner;(e)"Collector" means the Collector of district within which a dealer has his place of business or the head office of the business if the business is carried on at more than one place;(f)"Deputy Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner;(g)"Excise and Taxation Officer" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner and includes an Excise and Taxation Officer (Enforcement) and an Excise and Taxation Officer (Mobile Squad);(h)"Form" means a form appended to these rules;(i)"Inspector" means a Taxation Inspector or a Taxation Sub Inspector;(ii)"Joint Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner;(j)"Month" means a calendar month;(jj)"Owner of goods" means the owner of goods and shall include the consignor or the consignee, as the case may be; [Added vide GSR 52/P.A. 46/48/Ss. 27 and 14-B/Amd/(iii)97 dated 7.11.97.](k)"Place of business" means any place where the dealer sells any goods or carries on any process of manufacture or stores goods or keeps accounts of his purchases or sales;(l)"State Government" means the Government of Punjab;(m)"Return period" means the period for which returns are prescribed to be furnished by a dealer;(n)"Section" means a section of the Act;(o)"The Act" means the Punjab General Sales Tax Act, 1948;(p)"Warehouse" means any enclosure, building or vessel in which a dealer keeps stock of goods for sale or re-sale.(q)"Ward" means a geographical area which may be demarcated by the Commissioner from time to time for the purposes of these rules.Certificate Of Registration
