Section 2 in The Central Sales Tax (Orissa) Rules, 1957
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context-(a)"Act" means the Central Sales Tax Act, 1956;(b)[ the words "agent", "circle" and "range" shall have the same meaning as have been assigned to them in the Orissa Value Added Tax Rules, 2005;] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.](bb)[ "Appellate Authority" means an Assistant Commissioner of Sales Tax when the order appealed against is passed by a Sales Tax Officer and an Additional Commissioner of Sales Tax when the order appealed against is passed by an Assistant Commissioner of Sales Tax; [Inserted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.](bbb)"Assessing Authority" means an officer appointed or deemed to have been appointed under the Orissa Value Added Tax Act, 2004 and authorised by the Commissioner to make assessment under that Act;](c)"Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under the [Orissa Value Added Tax Act, 2004] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.], read with the rules made thereunder to assist the Commissioner;(d)"Assistant Sales Tax Officer" means an officer appointed as such under the [Orissa Value Added Tax Act, 2004] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] and the rules made thereunder to assist the Commissioner;(e)"Commissioner" means Commissioner of Sales Tax appointed under the [Orissa Value Added Tax Act, 2004] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.], and includes any officer to whom the Commissioner may delegate his powers and duties;(f)"District Collector" means the Chief Officer-in-charge of the revenue administration of a district and shall include a Deputy Commissioner of a district ;(g)[ the words "Government Treasury" shall have the same meaning as have been assigned to it in the Orissa Value Added Tax Rules, 2005] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.];(h)"Form" means a form appended to these Rules;(i)"Quarter" means a period of three months ending on the 31st March, 30th June, 30th September or 31st December of any year;(j)"Sales Tax Officer" means an officer appointed as such under the [Orissa Value Added Tax Act, 2004] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] read with the rules made thereunder.
