2. Definitions.- In these rules, unless there is anything repugnant to the subject or context: (a) Act means Bihar Value Added Tax Act 2005; (b) Circle means a unit of Commercial Taxes administration as specified in the Government notification issued in this behalf from time to time, within the local limits of which a dealer’s place of business is situated; (c) Circle In-charge means the Deputy Commissioner of Commercial Taxes or the Assistant Commissioner of Commercial Taxes or the Commercial Taxes Officer, In-charge of the Circle or the officer specially empowered by the Commissioner in this behalf; (d) Deputy Commissioner, Commercial Taxes means a Deputy Commissioner of Commercial Taxes appointed under Section 10 of the Act; (e) Tax Invoice means the invoice issued by the registered selling dealer to the purchasing registered dealer in terms of Section 53 of the Act. (f) Joint Commissioner, Commercial Taxes means a Joint Commissioner of Commercial Taxes appointed under section 10 of the Act; (g) Ward means an administrative unit as specified in the order issued by the Commissioner in this behalf from time to time within the area of a circle; (h) Form means a Form prescribed under these rules; (i) Quarter means a quarter ending on the 30th June, 30th September, 31st December, 31st March of a year; (j) Government Treasury means, in relation to a dealer the treasury or sub-treasury, as the case may be, of the district or subdivision in which his place of business is situated. (k) Section means a section of the Act; (l) Sub-Section means any sub-section of a section of the Act. All other words, terms or expressions not defined herein shall have the same meaning as is assigned to them in the Act. |