2. Definitions

1.       In these rules, unless there is anything repugnant in the subject or context,-

a.       “appropriate appellate authority”, in respect of any particular dealer  or any importer other than dealer, means such additional commissioner or senior joint commissioner or joint commissioner or deputy commissioner, as the case may be, to whom an appeal  from any order of assessment or any order of determination of interest or late fees lies and includes such other authority as the commissioner may, by the order in writing, authorize;

b.      “appropriate assesing authority”, in respect of any particular dealer  or any importer other than dealer, means such senior joint commissioner or joint commissioner or deputy commissioner or sales tax officer, as the case may be, within whose jurisdiction such dealer’s  or importer’s place of business is situated or if such dealer or importer has more than one place of business in west Bengal senior joint commissioner or joint commissioner or deputy commissioner or sales tax officer,  within whose jurisdiction the chief branch or head office in west Bengal of such business is situated and includes such other authority as the commissioner, may, by order in writing authorize.

c.       “appropriate auditing authority”, in respect of any particular dealer  or any importer other than dealer, means such senior joint commissioner or joint commissioner or deputy commissioner or sales tax officer, as the case may be, within whose jurisdiction such dealer’s  or importer’s place of business is situated or if such dealer or importer has more than one place of business in west Bengal senior joint commissioner or joint commissioner or deputy commissioner or sales tax officer,  within whose jurisdiction the chief branch or head office in west Bengal of such business is situated and includes such other authority as the commissioner, may, by order in writing authorize.

d.      “appropriate registering authority”, in respect any dealer, means the appropriate assessing authority refffered to in clause (c)  and includes appropriate registering authority under West Bengal value added tax Act, 2003 (West.Ben ,Act XXVII of 2003) or the West Bengal sales tax act, 1994 (West.Ben ,Act XLIX of 1994), as the case may be, and such other authority as the commissioner, may, by order in writing , authorize.

e.      “appropriate revisional authority”, in respect of any dealer or importer other than dealer, means the authority to whom a revision lies from any order passed by the appropriate registering authority, appropriate assesing authority, appropriate appellate authority or otherwise as the case may be, and includes the appropriate revisional authority under West Bengal value added tax Act, 2003 or the West Bengal sales tax act, 1994 and such other authority as the commissioner, may, by order in writing , authorize.

f.        “Assistant sales tax officer” means the person appointed by that designation by the state government under  sub- section (1) of section 6 West Bengal value added tax Act, 2003 to assist commissioner.

g.       “certificate – officer” means the certificate officer as defined in clause (3) of section 3 of Bengal public demands recovery act 1913 (Ben act III of 1913)

h.      “Deputy commissioner” means the person appointed by the designation of Deputy commissioner of sales tax by the state government under sub section (1) of section 6 of west Bengal value added tax, 2003 to assist the commissioner

i.         “Joint commissioner” means the person appointed by the designation of joint commissioner of sales tax by the state government under sub section (1) of section 6 of west Bengal value added tax, 2003 to assist the commissioner

j.        “Kolkata” has the same meaning as defined in clause (9) of section 2 of Kolkata municipal corporation act, 1980 (West.Ben act LIX of 1980).

k.       “Month”, when relates to the period for which tax is payable under the act means English calendar month;

l.         “patrolman” person appointed by that designation under sub section (1) of section 6 of west Bengal value added tax, 2003 to assist the commissioner and who shall exercise such power and perform such duty as may be specified in these rules or in the order made in this behalf, in writing by the commissioner.

m.    “sales tax officer” means the person appointed by that designation by the state government under sub section (1) of section 6 of west Bengal value added tax, 2003 to assist the commissioner

n.      “section” means section of the act.

o.      “Senior Joint commissioner” means the person appointed by the designation of senior joint commissioner of sales tax by the state government under sub section (1) of section 6 of west Bengal value added tax, 2003 to assist the commissioner

p.      “schedule” means schedule of the act.

q.      “the act” means the west Bengal Tax on Entry of Goods into Local Areas Act, 2012 ( West.ben act I of 2012)

r.        “website of directorate” means the website of the directorate of commercial Taxes of Government of West Bengal, i.e.  www.webcomtax.gov.in or such other website as may be informed by the commissioner

2.       2. Words and expressions used and not defined in these rules but5 defined in act, shall have the same meanings as respectively assigned to them in the act.