2. Definitions
(1) In these rules, unless there is anything repugnant in the subject or context,–
(a) “agent” means a person authorised by a dealer in writing to appear on his behalf before the Appellate and Revisional Board, the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed to assist the Commissioner under sub-section (1) of section 6, as the case may be, being–
(i) son, daughter, spouse, or parents of the dealer,
(ii) a person who is in permanent employment of the dealer,
(iii) an advocate or any other person entitled to plead in any Court of law in India,
(iv) a person who has been enrolled as a member of the Institute of Chartered Accountants of India or the Institute of Cost and Works Accountants of India or the Institute of Company Secretaries of India,
(v) a person who has passed the degree examination in commerce recognised by any Indian university incorporated by law for the time being in force, and who is permitted by the Commissioner in writing to act as authorised representative or agent on behalf of dealers in accordance with the provisions of rule 209;
(b) “appropriate appellate authority”, in respect of any particular dealer, means such Additional Commissioner or Deputy Commissioner or Assistant Commissioner, as the case may be, to whom an appeal from any order of provisional assessment or any other assessment within the meaning of the Explanation to section 84 passed by the appropriate assessing authority of such dealer lies under subsection (1) of section 84;
(c) “appropriate assessing authority”, in respect of any particular dealer, means the Deputy Commissioner or Assistant Commissioner or Sales Tax Officer, as the case may be, within whose jurisdiction such dealer’s place of such business is situated and includes such other authority as the Commissioner, may, by an order in writing, authorise or, if such dealer has more than one place of business in West Bengal, the Deputy Commissioner, or the Assistant Commissioner, or the Sales Tax Officer within whose jurisdiction the chief branch or head office in West Bengal of such business is situated;
(d) “appropriate auditing authority”, in respect of any particular dealer, means the Deputy Commissioner or Assistant Commissioner or Sales Tax Officer , as the case may be, within whose jurisdiction such dealer’s place of business is situated or, if such dealer has more than one place of business in West Bengal, the Deputy Commissioner, or the Assistant Commissioner, or the Sales Tax Officer within whose jurisdiction the chief branch or head office in West Bengal of such business is situated;
(e) “appropriate registering authority”, in respect of any dealer , means the appropriate assessing authority referred to in clause (c), who is also the prescribed authority for the purpose of section 24 and includes such other authority, who is otherwise competent to deal with an application for registration under section 24, as the Commissioner, may, by order in writing, authorise;
(f) “appropriate revisional authority”, in respect of any dealer, means the authority to whom a revision lies under section 85 or section 86 from any order passed by the appropriate registering authority, the appropriate assessing authority, the appropriate appellate authority, or otherwise, as the case may be;
(g) “Assistant Sales Tax Officer” means the person appointed by the designation of Assistant Sales Tax Officer by the State Government under sub-section (1) of section 6 to assist the Commissioner;
(h) “Assistant Commissioner” means the person appointed by the designation of Assistant Commissioner of Sales Tax by the State Government under sub-section (1) of section 6 to assist the Commissioner;
(i) “Certificate Officer” has the same meaning as in clause (3) of section 3 of the Bengal Public Demands Recovery Act, 1913 (Ben. III of 1913);
(j) “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 to assist the Commissioner;
(k) “Kolkata” has the same meaning as in clause (9) of section 2 of the Kolkata Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980)
(ka) "National Electronic Funds Transfer" has the same meaning as in the procedural guidelines regarding National Electronic Funds Transfer System issued by the Reserve Bank of India as available in its web site http://rbidocs.rbi.org.in/rdocs/content/pdfs.
(l) “Patrolman” means the person appointed by that designation to assist the Commissioner and such person 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 to assist the Commissioner;
(n) “section” means a section of the Act;
(o) “Schedule” means Schedule to the Act;
(p) “the Act” means the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003).
(q) "website" means the website of the Directorate, i.e. www.wbcomtax.gov.in, or any other website as may be specified in writing by the Commissioner.
(2) Words and expressions used and not defined in these rules, but defined in the Act, shall have the same meanings as respectively assigned to them in the Act. |