(1)In these rules, unless the context otherwise requires. -(a)'Act' means the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002);(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;(c)'Assessing Authority' means an officer appointed under Section 3 to whom the Commissioner has delegated all or any of the powers of assessment, imposition of penalty and lev}' of interest under the Act;(d)'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;(e)'Form' means a form appended to these rules;(f)'Government Treasury' in relation to a dealer -(i)having one place of business, means 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, means the treasury or any sub-treasury within the district in which his principal place of business is situated;(g)'Inspector' means an Inspector of Commercial Tax appointed under Section 3;(h)'Inspecting Officer' means any officer specified in clauses (c) to (g) of sub-section (1) of Section 3 to whom the Commissioner has delegated his powers under Section 55;(i)'Registering Authority' means the appropriate Commercial Tax Officer or any Officer appointed under Section 3 to whom the Commissioner has delegated his powers for the purposes of Section 17;(j)'Repealed Act' means the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) repealed by Section 81 of Act No. 5 of 1995 and the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) repealed by the Act;(k)'Revisional Authority' means the Commissioner or any other Officer appointed under Section 3 to whom the Commissioner has delegated the powers of revision under Section 47;(l)'Section' means a section of the Act;(m)'Warehouse' means any enclosure, building or vessel, in which a dealer keeps his stock of goods.
