Section 2 in The Bihar Electricity Duty Rules, 1949
2. Definitions.
- In these Rules, unless, there is anything repugnant in the subject or context-(a)"The Act" means the Bihar Electricity Duty Act, 1948;(b)"assessee" means a licencee or any other person who is liable to pay duty under the Act;(c)"circle" means a unit of Commercial Taxes administration created under the relevant provisions of Sales Tax Law of the State of Bihar for the time being in force."(cc) "Sub-circle" means a unit of Commercial Administration created under the relevant provisions of the Sales Tax Law of the State of Bihar for the time being in force."(d)"Form" means a Form appended to these Rules;(e)"Government Treasury" means in relation to an assessee; the Treasury or Sub-treasury specified in the certificate of registration granted to him under Rule 4;(f)"Inspecting officer" means the Commissioner of Commercial Taxes, the Additional Commissioner of Commercial Taxes, the senior Joint Commissioner of Commercial Taxes, the Joint Commissioner of Commercial of Taxes, the Deputy Commissioner of Commercial Taxes, the Additional Deputy Commissioner of Commercial Taxes, the Appellate Assistant Commissioner of Commercial Taxes, the Additional appellate, Assistant Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, Additional Assistant Commissioner of Commercial Taxes, the Superintendent of Commercial Taxes, the Additional Superintendent of Commercial Taxes, the Assistant Superintendent of Commercial Taxes or the Additional Assistant Superintendent of Commercial Taxes (hereinafter referred to as the Commissioner, the Additional Commissioner, the Deputy Commissioner, the Additional Deputy Commissioner, the Joint Commissioner, the Appellate Assistant Commissioner, the Additional Appellate Assistant Commissioner, the Assistant Commissioner, Additional Assistant Commissioner, the Superintendent the Additional Superintendent, the Assistant Superintendent and the Additional Assistant Superintendent respectively or any other officer appointed by the State Government to discharge the functions of an Inspecting Officer or prescribed authority under all or any of the provisions of the Act, or these Rules;(g)"Section" means a Section of the Act;(h)[ "Superintendent" includes Additional Superintendent.] [Substituted by Notification No. MS/12/66-12961 F.T. dated 15.11.1966.]
