2. Definitions

(1) In these rules, unless there is anything repugnant to the subject or context—

(a) The 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 Incharge means the Deputy Commissioner of Commercial Taxes or the Assistant Commissioner of Commercial Taxes or the Commercial Taxes Officer, Incharge 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) Forms 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.

(2) all other words, terms or expressions not defined herein shall have the same meaning as is assigned to them in the Act.