(1)The Assistant Commissioner or the Commercial Taxes Officer shall be the assessing authority for the area as determined by the Commissioner, and such area shall be called his "Circle".Explanation. - For the purposes of this rule, the circle may include part of the State or whole of the State.(2)The Assistant Commercial Taxes Officer, subject to his pecuniary Jurisdiction, shall be the assessing authority for the part of the circle, as may be determined by the Commissioner, and such part of the circle shall be called his "Ward".Explanation. - For the purposes of this rule, the ward may include the part of the circle or whole of the circle.(3)The Jurisdiction of an assessing authority shall be determined with reference to the "principal place of business" of the dealer as declared by him under sub-section (1) of section 21 of the Act.(4)In case of a non-resident dealer, the officer empowered under sub-section (2) of section 21 of the Act shall be his assessing authority.(5)The officers posted in the Anti-Evasion Wing of the flying squad of the Commercial Taxes Department shall exercise jurisdiction over such dealers, in such areas and with respect to such matters, as may be determined by the Commissioner.(6)In case of any doubt or dispute regarding jurisdiction of an assessing authority of officer, the Commissioner shall decide which assessing authority of officer shall have jurisdiction over the dealer and his decision shall be final.
