(a) Act means the Chhattisgarh Commercial Tax Act, 1994;
Act
(b) 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;
Appropriate Commercial Tax Officer
[(bb) Assessing Authority means the person to whom the Commissioner has delegated all or any of his powers of assessment and imposition of penalty or levy of fee under the Act.]
Assessing Authority
(c) 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;
Circle
(d) Form means a form appended in these rules;
Form
(e) Government Treasury means in relation to a dealer -
Government Treasury
(i) Having one place of business, 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, the treasury or any sub-treasury within the district in which his principal place of business is situated;
(f) Inspector means an inspector of Commercial Tax appointed under Section 3;
Inspector
(g) Inspecting Officer means any officer specified in clause (c) to (g) of sub-section (1) of Section 3 to whom the Commissioner delegates his power for the purpose of Section 45;
Inspecting Officer
(h) Licensing Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purpose of Section 18;
Licensing Authority
(i) Registering Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purposes of Sections 22. 23 or 24;
Registering Authority
(j) Repealed Act means the Chhattisgarh General Sales Tax Act, 1958 (No.2 of 1959);
Repealed Act
(k) Section means a Section of the Act;
Section
(l) Warehouse means any enclosure, building or vessel in which a dealer keeps his stock of goods for sale;
Warehouse
Section 2 • The Chhattisgarh Vanijyik Kar Niyam, 1995
2. Definitions.
the-chhattisgarh-vanijyik-kar-niyam-1995-sec-2.json
•
Section 2
{
"act_title": "The Chhattisgarh Vanijyik Kar Niyam, 1995",
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"section_label": "Section",
"section": {
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) Act means the Chhattisgarh Commercial Tax Act, 1994;\nAct\n(b) 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;\nAppropriate Commercial Tax Officer\n[(bb) Assessing Authority means the person to whom the Commissioner has delegated all or any of his powers of assessment and imposition of penalty or levy of fee under the Act.]\nAssessing Authority\n(c) 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;\nCircle\n(d) Form means a form appended in these rules;\nForm\n(e) Government Treasury means in relation to a dealer -\nGovernment Treasury\n(i) Having one place of business, the treasury or any sub-treasury within the district in which his place of business is situated; and\n(ii) Having more than one place of business, the treasury or any sub-treasury within the district in which his principal place of business is situated;\n(f) Inspector means an inspector of Commercial Tax appointed under Section 3;\nInspector\n(g) Inspecting Officer means any officer specified in clause (c) to (g) of sub-section (1) of Section 3 to whom the Commissioner delegates his power for the purpose of Section 45;\nInspecting Officer\n(h) Licensing Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purpose of Section 18;\nLicensing Authority\n(i) Registering Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purposes of Sections 22. 23 or 24;\nRegistering Authority\n(j) Repealed Act means the Chhattisgarh General Sales Tax Act, 1958 (No.2 of 1959);\nRepealed Act\n(k) Section means a Section of the Act;\nSection\n(l) Warehouse means any enclosure, building or vessel in which a dealer keeps his stock of goods for sale;\nWarehouse",
"footnote": "",
"is_definition": true,
"sort_order": 1
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