2. Definitions -

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

(g) "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed by the Government under Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) 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 by the Government, under Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006).