Section 2(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)In these rules, unless the context otherwise requires-(a)"Act" means the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005);(b)"Appellate Authority" means an appellate Deputy Commissioner or the Tribunal;(c)"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 'Fax Officer of the circle in which his principal place of business is situated;(d)"Assessing Authority" means an officer appointed under Section 3 to whom the Commissioner has delegated the powers of assessment, imposition of penalty and levy of interest under the Act;(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;(f)"Form" means a form appended to these rules,(g)"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;(h)"Inspector" means an Inspector of Commercial Tax appointed under Section 3;(i)"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 57;(j)"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appointed under Section 3 to whom the Commissioner has delegated his powers for the purposes of Sections 16 and 18;(k)"Repealed Act" means the Chhattisgarh General Sales Tax Act, 1958 (No. 2 of 1959) repealed by Section 81 of Act and the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) repealed by the Act;(l)"Revisional Authority" means the Commissioner or any other officer appointed under Section 3 to whom the Commissioner has delegated the powers of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 49;(m)"Section" means a section of the Act;(n)"Warehouse" means any enclosure, building or vessel in which a dealer keeps his stock of goods.
