(1) In these rules, unless the context otherwise requires,-

(d) "Appropriate Assessing Authority" means,-

(i) in relation to any particular dealer, the Deputy Commissioner of State Tax or the State Tax Officer, or the Assistant State Tax Officer, within whose jurisdiction the dealer's place of business is situated;

(ii) in relation to a dealer who has more than one place of business in the State of Goa, Deputy Commissioner of State Tax or the State Tax Officer or the Assistant State Tax Officer, within whose jurisdiction the head office of such business is situated in the State of Goa;

(iii) in relation to non-resident dealer, as defined in clause (t) of section 2 of the Act, the State Tax Officer or the Assistant State Tax Officer, nominated by the Commissioner for the purpose:

Provided that the Deputy Commissioner of State Tax, State Tax Officer or the Assistant State Tax Officer posted in the office of the Commissioner shall be the Appropriate Assessing Authority in respect of such dealers and for such purposes including registration, assessment, reassessment, recovery, enforcement, etc., as the Commissioner may, by a special or general order, specify;