2. Definitions -

In these rules, unless there is anything repugnant in the subject or context: -

(c) "Assistant Commissioner" in relation to a dealer, means Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of Section 4 of the Jharkhand Value Added Tax Act within those 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 Commissioner of Commercial Taxes of that Circle or Sub-Circle, or where the dealer has no fixed place of business in the State, the Assistant Commissioner of Commercial Taxes of the Circle or sub-Circle where the dealer is registered under Section 7 of the Act;