(1)In these rules, unless the context otherwise requires-(a)"Act" means the Madhya Pradesh 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.] [Inserted by Notification No. A-5-2-96-ST-V(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 a 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 or 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 subtreasury 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 clauses (e) 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Commercial Tax Officer to whom the Commissioner delegates his powers for the purpose of Section 22, 23 or 24;(j)"Repealed Act" means the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959);(k)"Section" means a Section of the Act;(l)"Warehouse" means any enclosure, building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.
