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| 2 : Definitions M.P. VAT RULES | |
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2 : Definitions
(1) In these rules, unless the context otherwise requires -
(a) ‘Act’ means the Madhya Pradesh Vat Act, 2002 ;
(b) ‘Appellate Authority’ means an appellate Additional Commissioner, the Appellate Board or the High
Court ;
(c) 'Appropriate Commercial Tax Officer’ in relation to a dealer means the Commercial Tax Officer of the circle in which the dealer’s place of business is situated or if a dealer has more than one place of business in the State, the Commercial Tax Officer of the circle in which his principal place of business is situated;
(d)‘Assessing Authority’ means an officer appointed under section 3 to whom the Commissioner has delegated all or any of the powers of assessment, imposition of penalty and levy of interest under the Act;
(e)‘Audit Officer’ means an officer appointed under section 3 to whom the Commissioner has delegated all or any of the powers of tax audit under the Act;
(e) ‘Circle’ means the area comprised within the local limits of the jurisdiction of a Commercial Tax Officer specified in an order issued under sub-section (4) of section 3;
(f) ‘Form’ means a form appended to these rules;
( g) ‘Government Treasury’ in relation to a dealer -
(i) having one place of business, means the treasury or any sub-treasury within the district in
which his place of business is situated; and
(ii) having more than one place of business, means the treasury or any sub-treasury within the
district in which his principal place of business is situated;
(h) ‘Inspector’ means an inspector of Commercial Tax appointed under Section 3 ;
(i) Inspecting Officer means any officer specified in clause (c) to (g) of sub-section (1) of section
3 to whom the Commissioner has delegated his powers under section 55 ;
(j) ‘Registering Authority’ means the appropriate Commercial Tax Officer or any officer
appointed under section 3 to whom the Commissioner has delegated his powers for the
purposes of section 17;
(k) ‘Repealed Act’ means the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959)
repealed by section 81 of Act No. 5 of 1995 and the Madhya Pradesh Vanijyik Kar Adhiniyam
1994 (No.5 of 1995) repealed by the Act ;
(l) ‘Revisional Authority’ means the commissioner or any other officer appointed under section
3 to whom the commissioner has delegated the powers of revision under section 47 ;
(m) ‘Section’ means a section of the Act;
(n) Warehouse’ means any enclosure, building or vessel in which a dealer keeps his stock of goods.
(2) All other words and expressions used herein but not defined and defined in the Act shall have the meaning
assigned to them in the Act.
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