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

(o) "Sales Tax Authority" means and includes Additional Commissioner of Commercial Taxes, Joint Commissioner of Commercial Taxes, Deputy Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes and Commercial Taxes Officer appointed under Section 4(1) of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) read with the prescribed authorities, as prescribed in rule 57 of the Jharkhand Value Added Tax Rules, 2006.