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

(c). "appropriate assessing authority" in respect of any particular dealer, means the Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer, as the case may be, within whose jurisdiction such dealer's place of business is situated or, if such dealer has more than one place of business in West Bengal, the Senior Joint Commissioner, or the Joint Commissioner, or the Deputy Commissioner or the Sales Tax Officer within whose jurisdiction the chief branch or head office in West Bengal of such business is situated and includes such other authority as the Commissioner, may, by an order in writing, authorise;