Section 3(b) in Kerala General Sales Tax Rules, 1963
(b)"Assistant Sales Tax Officer" means any person appointed by the Government to exercise the powers of an Assistant Sales Tax Officer;(ba)"Audit officer" means an officer not below the rank of a commercial Tax Officer appointed under section 3 who has been authorised by the Commissioner to perform the functions of an Audit Officer under the Act and includes an officer designated under section 18 to conduct audit visit.(bb)"Awarder" means any person, Government or a department of the Government, a local authority, firm, company, corporation, association, body of individuals, Cooperative Bank or Society, trust or authority executing any works contract through a contractor.(bc)"Contractor" means any person, firm, company, corporation, association, body of individuals, Co-operative Bank or Society trust or authority who undertakes, any works contract for execution, and includes a sub-contractor.(bd)"digital signature" means authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of section 3 of the Information Technology Act, 2000;(be)"digital signature certificate" means a digital signature certificate issued under sub-section (4) of section 35 of the Information Technology Act, 2000;(bf)"electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche
