2. Definitions -

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

(i) "Deputy Commissioner of Commercial Taxes" means any person appointed to be a Deputy Commissioner of Commercial Taxes by the Government under Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006), 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, or where the dealer has no fixed place of business in the State, the Deputy Commissioner of Commercial Taxes of the Circle or sub-Circle where the dealer is registered under Section 7 of the Act.