Section 2(1)(b) in The Chhattisgarh Vanijyik Kar Niyam, 1995

[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Chattisgarh - Subsection

Section 2(1)(b) in The Chhattisgarh Vanijyik Kar Niyam, 1995

(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.] [Clause (bb) inserted by Notification No.8. dated 9.2.99 w.e.f. 9.2.99.]

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State of Chattisgarh - Subsection

Section 2(1)(b) in The Chhattisgarh Vanijyik Kar Niyam, 1995