(a) "The Act" means the Central Sales Tax Act, 1956;
(b) "Appellate Assistant Commissioner" in relation to a dealer, means Appellate Assistant Commissioner of Commercial Taxes or Additional Appellate Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of Section 8 of the Bihar Sales Tax Act, 1959 Bihar [(Bihar Act 19 of 1959)] within whose jurisdiction any place of business of the dealer is situated, or, in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle, the Appellate Assistant Commissioner of Commercial Taxes or the Additional Appellate Assistant Commissioner of Commercial Taxes of that Circle or Sub-Circle, or where the dealer has no fixed place of business in the State, the Appellate Assistant Commissioner of Commercial Taxes or the Additional Appellate Assistant Commissioner of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] 2 of the Act;
(bb) "Assistant Commissioner" , in relation to a dealer, means Assistant Commissioner of Commercial Taxes or Additional Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of [Section 8] of the Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] , within whose jurisdiction any place of business of the dealer is situate, or in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle, the Assistant Commissioner or the Additional Assistant Commissioner of that Circle or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Assistant Commissioner or the Additional Assistant Commissioner of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;
(c) "Assistant Superintendent" in relation to a dealer, means Assistant Superintendent of Commercial Taxes, or Additional Assistant Superintendent of Commercial Taxes appointed under sub-section (1) of [section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] within whose jurisdiction any place of business of the dealer is situated, or in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle, or Sub-Circle the Assistant Superintendent of Commercial Taxes or the Additional Assistant Superintendent of Commercial Taxes of that Circle or Sub-Circle, or where the dealer, has no fixed place of business in the State, the Assistant Superintendent of Commercial Taxes, or the Additional Assistant Superintendent of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;
(d) "Circle" means a unit of Commercial Taxes Administration, specified in Appendix 'A' to [Bihar Sales Tax Rules, 1959] within the local limits of which a dealer's place of business is situate, or, where the dealer has no fixed place of business in the State; the Circle in which he is registered under [Section 7] of the Act;
(e) "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under subsection (1) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] and includes any other officer upon whom the State Government may, by notification, confer all or any of the powers and duties of the Commissioner under the said Act;
(f) "Deputy Commissioner" means Deputy Commissioner of Commercial Taxes or Additional Deputy Commissioner of Commercial Taxes appointed under sub-section (1) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959] ;
(g) "Form" means a Form appended to these Rules;
(h) "Inspector" in relation to a dealer, means Inspector of Commercial Taxes appointed under sub-section (3) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] within whose jurisdiction any place of business of the dealer is situate, or, in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle the Inspector of that Circle, or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Inspector of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;
(i) "Quarter" means a quarter ending on the 31st March, 30th June, 30th September or 31st December of a year;
(j) "Registration number" means the number allotted to the certificate of registration granted to a dealer under [Section 7] ;
(k) "Sales Tax Authority" includes Appellate Assistant Commissioner, Assistant Commissioner, Assistant Superintendent, Commissioner, Deputy Commissioner, Superintendent and Inspector;
(l) "Section" means a Section of the Act;
(m) "Sub-Circle" means a sub-unit of Commercial Taxes Administration, specified in Appendix 'B' to the [Bihar Sales Tax Rules, 1959] within the local limits of which a dealer's place of business is situate, or, where the dealer has no fixed place of business in the State, the Sub-Circle in which he is registered under [Section 7] of the Act;
(n) [ "Superintendent" ] in relation to a dealer, means Superintendent of Commercial Taxes or Additional Superintendent of Commercial Taxes appointed under [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] , within whose jurisdiction any place of business of the dealer is situate, or, in relation to a dealer permitted to file consolidated returns under the said Act in any Circle or Sub-Circle, the Superintendent of Commercial Taxes or the Additional Superintendent of Commercial Taxes of that Circle or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Superintendent of Commercial Taxes or the Additional Superintendent of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act.
3. & 4.
Section 2 • Central Sales Tax (Bihar) Rules, 1957
2. Definitions.
central-sales-tax-bihar-rules-1957-sec-2.json
•
Section 2
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"number": "2",
"title": "2. Definitions.",
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"content": "(a) \"The Act\" means the Central Sales Tax Act, 1956;\n(b) \"Appellate Assistant Commissioner\" in relation to a dealer, means Appellate Assistant Commissioner of Commercial Taxes or Additional Appellate Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of Section 8 of the Bihar Sales Tax Act, 1959 Bihar [(Bihar Act 19 of 1959)] within whose jurisdiction any place of business of the dealer is situated, or, in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle, the Appellate Assistant Commissioner of Commercial Taxes or the Additional Appellate Assistant Commissioner of Commercial Taxes of that Circle or Sub-Circle, or where the dealer has no fixed place of business in the State, the Appellate Assistant Commissioner of Commercial Taxes or the Additional Appellate Assistant Commissioner of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] 2 of the Act;\n(bb) \"Assistant Commissioner\" , in relation to a dealer, means Assistant Commissioner of Commercial Taxes or Additional Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of [Section 8] of the Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] , within whose jurisdiction any place of business of the dealer is situate, or in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle, the Assistant Commissioner or the Additional Assistant Commissioner of that Circle or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Assistant Commissioner or the Additional Assistant Commissioner of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;\n(c) \"Assistant Superintendent\" in relation to a dealer, means Assistant Superintendent of Commercial Taxes, or Additional Assistant Superintendent of Commercial Taxes appointed under sub-section (1) of [section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] within whose jurisdiction any place of business of the dealer is situated, or in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle, or Sub-Circle the Assistant Superintendent of Commercial Taxes or the Additional Assistant Superintendent of Commercial Taxes of that Circle or Sub-Circle, or where the dealer, has no fixed place of business in the State, the Assistant Superintendent of Commercial Taxes, or the Additional Assistant Superintendent of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;\n(d) \"Circle\" means a unit of Commercial Taxes Administration, specified in Appendix 'A' to [Bihar Sales Tax Rules, 1959] within the local limits of which a dealer's place of business is situate, or, where the dealer has no fixed place of business in the State; the Circle in which he is registered under [Section 7] of the Act;\n(e) \"Commissioner\" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under subsection (1) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] and includes any other officer upon whom the State Government may, by notification, confer all or any of the powers and duties of the Commissioner under the said Act;\n(f) \"Deputy Commissioner\" means Deputy Commissioner of Commercial Taxes or Additional Deputy Commissioner of Commercial Taxes appointed under sub-section (1) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959] ;\n(g) \"Form\" means a Form appended to these Rules;\n(h) \"Inspector\" in relation to a dealer, means Inspector of Commercial Taxes appointed under sub-section (3) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] within whose jurisdiction any place of business of the dealer is situate, or, in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle the Inspector of that Circle, or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Inspector of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;\n(i) \"Quarter\" means a quarter ending on the 31st March, 30th June, 30th September or 31st December of a year;\n(j) \"Registration number\" means the number allotted to the certificate of registration granted to a dealer under [Section 7] ;\n(k) \"Sales Tax Authority\" includes Appellate Assistant Commissioner, Assistant Commissioner, Assistant Superintendent, Commissioner, Deputy Commissioner, Superintendent and Inspector;\n(l) \"Section\" means a Section of the Act;\n(m) \"Sub-Circle\" means a sub-unit of Commercial Taxes Administration, specified in Appendix 'B' to the [Bihar Sales Tax Rules, 1959] within the local limits of which a dealer's place of business is situate, or, where the dealer has no fixed place of business in the State, the Sub-Circle in which he is registered under [Section 7] of the Act;\n(n) [ \"Superintendent\" ] in relation to a dealer, means Superintendent of Commercial Taxes or Additional Superintendent of Commercial Taxes appointed under [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] , within whose jurisdiction any place of business of the dealer is situate, or, in relation to a dealer permitted to file consolidated returns under the said Act in any Circle or Sub-Circle, the Superintendent of Commercial Taxes or the Additional Superintendent of Commercial Taxes of that Circle or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Superintendent of Commercial Taxes or the Additional Superintendent of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act.\n3. & 4.",
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