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. |
