Section 2 in The Chhattisgarh Vanijyik Kar Niyam, 1995
2. Definitions.
(1)In these rules, unless the context otherwise requires -(a)Act means the Chhattisgarh Commercial Tax Act, 1994;(b)Appropriate Commercial Tax Officer in relation to a dealer means the Commercial Tax Officer of the circle in which the dealer's place of business is situated or if a dealer has more than one place of business in the State, the Commercial Tax Officer of the circle in which his principal place of business is situated;(bb)[ Assessing Authority means the person to whom the Commissioner has delegated all or any of his powers of assessment and imposition of penalty or levy of fee under the Act.] [Clause (bb) inserted by Notification No.8. dated 9.2.99 w.e.f. 9.2.99.](c)Circle means the area comprised within the local limits of the jurisdiction of a Commercial Tax Officer specified in an order issued under sub-section (4) of Section 3;(d)Form means a form appended in these rules;(e)Government Treasury means in relation to a dealer -(i)Having one place of business, the treasury or any sub-treasury within the district in which his place of business is situated; and(ii)Having more than one place of business, the treasury or any sub-treasury within the district in which his principal place of business is situated;(f)Inspector means an inspector of Commercial Tax appointed under Section 3;(g)Inspecting Officer means any officer specified in clause (c) to (g) of sub-section (1) of Section 3 to whom the Commissioner delegates his power for the purpose of Section 45;(h)Licensing Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purpose of Section 18;(i)Registering Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purposes of Sections 22. 23 or 24;(j)Repealed Act means the Chhattisgarh General Sales Tax Act, 1958 (No.2 of 1959);(k)Section means a Section of the Act;(l)Warehouse means any enclosure, building or vessel in which a dealer keeps his stock of goods for sale;(2)All other words and expressions used herein but not defined and defined in the Act shall have the meaning assigned to them in the Act.
