Lawzonline.com 
 
Home|Discussion Forum|Communities|Professional Search|Law Dictionary|Bare Acts|Law Schools|State Bare Acts|Free Judgement Search|Law quotes
Articles  |    Humor    |    Law Digest
 
 
Bare acts search

 
  
Bare acts > Bihar Value Added Tax Rules, 2005 > Rule 2
 
  


 

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 dealerís 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.

 

 

 

 

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

 

 

Quick Links     
      
Family LawsInsurance LawsEnvironmental lawTax LawFDI 
Company LawTelecommunication LawLabour LawsCentral RulesRBI 
Business & Commercial LawsConsumer lawsCorporate lawsCriminal lawsSEBI 
Intellectual Property lawMedia & Press lawsPharma & Medical lawsProperty lawFEMA 
Debt Recovery LawsAmendmentsProfessional lawBanking LawsLegal Links 
      
      
 
 
 
 
 

 
   
 

 

 

Privacy PolicyDisclaimer

Copyright @2010