BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O.43 dated 2nd July, 2007 -

ln exercise of the powers conferred by Sub-section (2) o Section 10 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005), the Governor of Bihar is pleased to notify the territorial jurisdiction of the following authorities appointed under Sub-section (1) of Section 10 in the table appended hereto:

Table

SI. No	Designation of the Officers	Limits of area
(1)	(2)	(3)
1.	Commissioner of Commercial Taxes, Bihar	The whole of the State of Bihar.
2.	Additional Commissioner of Commercial Taxes, Bihar	The whole of the State of Bihar.
3.	Joint Commissioner of Commercial Taxes, Bihar	The whole of the State of Bihar.
4.	Deputy Commissioner of Commercial Taxes, Bihar	The whole of the State of Bihar.
5.	Assistant Commissioner of Commercial Taxes, Bihar	The whole of the State of Bihar.
6.	Commercial Taxes Officer, Bihar	The whole of the State of Bihar.
7.	Additional Commissioner of Commercial Taxes, Bureau of Investigation, Bihar.	The whole of the State of Bihar.
8.	Joint Commissioner of Commercial Taxes, Bureau of Investigation, Bihar	The whole of the State of Bihar
9.	Deputy Commissioner of Commercial Taxes, Bureau of Investigation, Bihar	The whole of the State of Bihar
10.	Assistant Commissioner of Commercial Taxes, Bureau of Investigation, Bihar	The whole of the State of Bihar.
11.	Commercial Taxes Officer, Bureau of Investigation, Bihar	The whole of the State of Bihar
12.	Joint Commissioner of Commercial Taxes, (Admn).Central Division.	The territorial jurisdiction assigned to Patna Special Circle and Patliputra Circle
13.	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Central Division.	The territorial jurisdiction assigned to Patna Special Circle and Patliputra Circle.
14	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Central Division.	The territorial jurisdiction assigned to Patna Special Circle and Patliputra Circle.
15	Commercial Taxes Officer, Investigation Bureau, Central Division.	The territorial jurisdiction assigned to Patna Special Circle and Patliputra Circle.
16	Joint Commissioner of Commercial Taxes, (Appeals). Central Division.	The territorial jurisdiction assigned to Patna Special Circle and Patliputra Circle.
17	Deputy Commissioner of Commercial Taxes, Patna Special Circle.	The whole of the State of Bihar in relation to such dealers who are Companies incorporated under the Companies Act, 1956 and who are engaged in the business of buying or selling goods in more than one State and who also make sales or purchases within Bihar either themselves or through their distributor, agent, C & F agent, consignee agent or through their Holding or Subsidiary Company or through any agent, C & F agent, consignee agent of such holding or Subsidiary Company and who deal in petroleum products, cement, fast moving consumer goods which are consumed on a day to day basis, medicine, paper, iron & steel and such other goods not specified in respect of Patliputra Circle.
18	Assistant Commissioner of Commercial Taxes, Patna Special Circle.	- Do -
19	Commercial Taxes Officer, Patna Special Circle.	- Do -
20	Deputy Commissioner of Commercial Taxes, Patliputra Circle.	The whole of the State of Bihar in relation to such dealers who are Companies incorporated under the Companies Act, 1956 and who are engaged in the business of buying or selling goods in more than one State and who also make sales or purchases within Bihar either themslves or through their distributor, agent, C&F agent, consignee agent or through their Holding or Subsidiary Company orthrough any agent, C&F agent, consignee agent of such holding or Subsidiary Company and who deal in beverages, all types of cooked food, foodgrains and cereals, milk products, fertilizers, insecticides, pesticides and seeds, auto parts, tyres and tubes, battery, motor vehicle (including two-wheelers, threewheelers and tractors), computers, Information Technology products, wireless and telecommunication equipments and devices, country liquor, foreign liquor and India made foreign liquor, consumer durables
21	Assistant Commissioner of Commercial Taxes, Patliputra Circle.	Do
22	Commercial Taxes Officer, Patliputra Circle.	Do
23	Joint Commissioner of Commercial Taxes, (Admn), Patna East Division, Patna.	Geographical areas of Biharsharif Circle, Barh Circle, Patna City East Circle, Patna City West Circle, Kadamkuan Circle and Patna North Circle.
24	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Patna East Division, Patna	Geographical areas of Biharsharif Circle, Barh Circle, Patna City East Circle, Patna City West Circle, Kadamkuan Circle and Patna North Circle.
25	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Patna East Division, Patna.	Geographical areas of Biharsharif Circle, Barh Circle, Patna City East Circle, Patna City West Circle, Kadamkuan Circle and Patna North Circle.
26	Commercial Taxes Officer, Investigation Bureau, Patna East Division, Patna.	Geographical areas of Biharsharif Circle, Barh Circle, Patna City East Circle, Patna City West Circle, Kadamkuan Circle and Patna North Circle.
27	Joint Commissioner of Commercial Taxes, (Appeals), Patna East/West Division, Patna.	Geographical areas of Biharshaif Circle, Barh Circle, Patna City East Circle, Patna City West Circle, Kadamkuan Circle, Patna North Circle, Shahabad Circle, Buxar Circle, Danapur Circle, Patna West Circle, Patna Madhya Circle, Gandhimaidan Circle and Patna South Circle.
28	Deputy Commissioner of Commercial Taxes, Patna City East Circle.	Geographical areas of Malsalami, Dedarganj. Fatuah. Khausroopur and Daniyawa police station of Patna City sub- Division of Patna District
29	Assistant Commissioner of Commercial Taxes, Patna City East Circle.	-Do-
30	Commercial Taxes Officer, Patna City East Circle.	- Do-
31	Deputy Commissioner of Commercial Taxes, Patna City West Circle.	Whole of area of Patna City Sub-division except the area falling under jurisdiction of Patna city East Circle and Kadamkuan Circle.
32	Assistant Commissioner of Commercial Taxes, Patna City West Circle.	- Do -
33	Commercial Taxes Officer, Patna City West Circle.	- Do -
34	Deputy Commissioner of Commercial Taxes, Kadamkuan.	(1) North of railway line in Patna South Circle, which includesstarting from Chairaiyatad bridge south of Rajendrapath and continued upto the east of Thakurbari Road merging with Baripath and then turning Eastward, to include areas to the South of Baripath continued upto East ward ending to Bahadurpur Gumati that is along the border of Sultanganj Police Station.
35	Assistant Commissioner of Commercial Taxes, Kadamkuan Circle.	Do
36	Commercial Taxes Officer, Kadamkuan Circle.	Do
37	Deputy Commissioner of Commercial Taxes, North Circle	The entire Eastern and Southern. area coming within the road which starts from Patna Collectorate and runs through Eastern and Southern Gandhi Maidan upto Exhibition road and the easter portion of exhibition road with Station road which further moves towards east via Thakurbari road, Abdul Bari road and Ashok Raj Path, going to the East up to the Division Patna Sadar sub-division and Patna City sub-division
38	Assistant Commissioner of Commercial Taxes, North Circle	Do
39	Commercial Taxes Officer, North Circle	Do
40	Assistant Commissioner of Commercial Taxes, Barh Circle. district.	The Barh sub-division of Patna
41	Commercial Taxes Officer, Barh Circle	Do
42	Assistant Commissioner of Commercial Taxes, Biharsharif Circle.	The whole part of Bihar Sharif district.
43	Commercial Taxes Officer, Biharsharif Circle.	Do
44	Joint Commissioner of Commercial Taxes, (Admn), Patna West Division Patna	Geographical areas of Shahabad, Circle, Buxar Circle, Danapur Patna. Circle, West Circle, Patna Madhya Circle, Gandhimaidan Circle and Patna South Circle.
45	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Patna West Division, Patna.	Geographical areas of Shahabad Circle, Buxar Circle, Danapur Circle, Patna West Circle, Patna Madhya Circle, Gandhimaidan - Circle and Patna South Circle.
46	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Patna West Division Patna.	Geographical areas of Shahabad Circle, Buxar Circle, Danapur Circle Patna West Circle Patna Madhya Circe, Gandhimaidan Circle and Patna South Circle.
47	Commercial Taxes Officer, Investigation Bureau, Patna West Division, Patna.	Geographical areas of Shahabad Circle, Buxar Circle, Danapur Circle, Patna West Circle, Patna Madhya Circle, Gandhimaidan Circle and Patna South Circle.
48	Deputy Commissioner, Patna South Circle	The entire geographical area of Masaurhi Sub-division and such area of Patna Sadar Sub-division which do not fall within the territortaJ jurisdictions of the Patna West Circle, the Patna North Circle, Patna Madhya Circle, Gandhimaidan Circle and Kadamkuan Circle
49	Assistant Commissioner, Patna South Circle	- Do -
50	Commercial Taxes Officer, Patna South Circle	- Do -
51	Deputy Commissioner, Gandhimaidan Circle	The entire area of Patna Municipal Corporation of Patna Sadar sub-division, surrounded by the road starting from Patna Collectorate and going by the Eastern and The Sourthern Side of Gandhi Maidan via Exhibition road upto the joining point of Dak Bungalow Road and from there via Dak Bungalow road to Frazer road an going upto A. N. Sinha Institute by Western Gandhimaidan road and there after surrounded by an imaginary line drawn upto river Ganges and the river Ganges on Northern side upto Patna Collectorate.
52	Assistant Commissioner, Gandhimaidan Circle	- Do -
53	Commercial Taxes Officer, Gandhimaidan Circle	- Do -
54	Deputy Commissioner, Patna Madhya Circle	The area of Patna Municipal Corporation of Patna Sadar subdivision which is surrounded by Dak Bungalow road, Bailey road and Patna Danapur -road in South, the area to the east of the dividing line of Danapur subdivision and Patna sadar subdivision in the West, the soutl1ern bank of the river Ganga in the North and the imaginary line connecting the Western flank of Frazer Rod, Gandhimaidan Road running up to A.N. Sinha Institute up to Southern bank of river Ganga.
55	Assistant Commissioner, Patna Madhya Circle .	-do-
56	Commercial Taxes Officer, Patna Madhya Circle .	-do-
57	Deputy Commissioner, Patna West Circle	The area of Patna Municipal Corporation of Patna Sadar subdivision which is surrounded by Exhibition road in East, Dak Bunglow road, Bailey road and Patna Danapur road in North, the Boarder line of Danapur subdivision in West and Patna Danapur Railway line in South.
58	Assistant Commissioner, Patna West Circle	-do-
59	Commercial Taxes Officer, Patna West Circle	-do-
60	Assistant Commissioner, Danapur Circle	The entire geographical area of Paliganj Sub-division and geographical area of Danapur Sub-division.
61	Commercial Taxes Officer, Danapur Circle	-do-
62	Assistant Commissioner, Buxar Circle	The Whole part of Buxar district.
63	Commercial Taxes Officer, Buxar Circle	-do-
64	Assistant Commissioner, Shahabad Circle	The whole part of the district of Bhojpur.
65	Commercial Taxes Officer, Shahabad Circle	- do -
66	Joint Commissioner of Commercial Taxes, (Admn), Tirhut Division.	Geographical areas of Muzaffarpur East Circle, Muzaffarpur West Circle, Champaran Circle, Bettiah Cricle, Raxaul Circle, Sitamarhi Circle and Bagaha Circle.
67	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Tirhut Division.	Geographical areas of Muzaffarpur East Circle, Muzaffarpur West Circle; Champaran Circle, Bettiah Circle, Raxaul Circle, Sitamarhi Circle and Bagaha Circle.
68	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Tirhut Division.	Geographical areas of Muzaffarpur. East Circle, Muzaffarpur West Circle, Champaran Circle, Bettiah Circle, Raxaul Circle, Sitamarhi Circle and Bagaha Circle.
69	Commercial Taxes Officer, Investigation Bureau, Tirhut Division.	Geographical areas of Muzaffarpur East Circle, Muzaffarpur West Circle, Champaran Circle, Bettiah Circle, Raxaul Circle, Sitamarhi Circle and Bagaha Circle.
70	Joint Commissioner of Commercial Taxes, (Appeals), Tirhut/Saran Division	Geographical areas of Muzaffarpur East Circle, Muzaffarpur West Circle, Champaran Circle, Bettiah Circle, Raxaul Circle, Sitamarhi Circle, Bagaha Circle, Hajipur Circle, Saran Circle, Siwan Circle and Gopalganj Circle.
71	Deputy Commissioner, Muzaffarpur East Circle	Such geographical areas of Muzaffarpur district which are to the East of the PatnaMuzaffarpur road and to the East of road connecting Ramdayalu Gumti, Aghoria Bazar Chowk, Hari Sabha Chowk, Purani Bazar Chowk, Sikandarpur Chowk and to the North of the road connecting Sikandarpur Chowk, . MIT, Bairia bus stand and to the East of the road connecting Bairia bus stand to the Darbhanga road.
72	Assistant Commissioner, Muzaffarpur East Circle	-do-
73	Commercial Taxes Officer, Muzaffarpur East Circle	- do -
74	Deputy Commissioner, Muzaffarpur West Circle	Such geographical areas of Muzaffarpur district which do not fall within the territorial jurisdiction of Muzaffarpur East Circle.
75	Assistant Commissioner, Muzaffarpur WestCircle	-do-
76	Commercial Taxes Officer, Muzaffarpur West Circle	-do-
77	Assistant Commissioner, Champaran Circle	The whole part of the district of East Champaran except Raxaul and Ramgarhwa P.S. of Raxaul Sub-division and Adapur, Chhauradano & Ghora-Shahan P.S. of Sikrahna sub- division
78	Commercial Taxes Officer, Champaran Circle	-do-
79	Assistant Commissioner, Bettiah Circle	The whole part of the district of West Champaran except area allotted to Bagaha Circle.
80	Commercial Taxes Officer, Bettiah Circle	-do-
81	Assistant Commissioner, Bagaha Circle	Bagaha Sub Division of the whole part of West Champaran.
82	Commercial Taxes Officer, Bagaha Circle	-do-
83	Assistant Commissioner, Raxaul Circle	Raxaul and Ramagarhwa Police stations of the Raxual Subdivision and Adapur, Chauradano and Ghorashahan Police stations In Sikrahna sub-division of the district of East Champaran.
84	Commercial Taxes Officer, Raxaul Circle	- do -
85	Assistant Commissioner, Sitamarhi Circle	The Whole part of the district of Sitamarhi, Sheohar.
86	Commercial Taxes Officer, Sitamarhi Circle	- do -
87	Joint Commissioner of Commercial Taxes, (Admn), Saran Division.	Geographical area of Hajipur Circle, Saran Circle, Siwan Circle and Gopalganj Circle.
88	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Saran Division.	Geographical area of Hajipr Circle, Saran Circle, Siwan Circle and Gopalganj Circle.
89	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Saran Circle,	Geographical area of Hajipur Circle, Siwan Circle Saran Division. and Gopalganj Circle.
90	Commercial Taxes Officer, Investigation Bureau, Saran Division.	Geographical area of Hajipur Circle, Saran Circle, Siwan Circle and Gopalganj Circle.
91	Assistant Commissioner, Hajipur Circle	The whole part of the district of Vaishali.
92	Commercial Taxes Officer, Hajipur Circle	- do -
93	Assistant Commissioner, Saran Circle	The whole part of the district of Saran
94	Commercial Taxes Officer, Saran Circle	- do -
95	Assistant Commissioner, Siwan Circle	The whole part of the district of Siwan.
96	Commercial Taxes Officer, Siwan Circle	- do -
97	Assistant Commissioner, Gopalganj Circle	The whole part of the district of Gopalganj.
98	Commercial Taxes Officer, Gopalganj Circle	- do -
99	Joint Commissioner of Commercial Taxes, (Admn), Magadh Division.	Geographical areas of Shasharam Circle, Bhabhua Circle, Aurangabad Circle, Jehanabad Circle, Gaya Circle and Nawada Circle.
100	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Division.	Geographical areas of Magadh Shasharam Circle, Bhabhua Circle, Aurangabad Circle, Jehanabad Circle, Gaya Circle and Nawada Circle.
101	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Magadh Division.	Geographical areas of Shasharam Circle, Bhabhua Circle, Aurangabad Circle, Jehanabad Circle, Gaya Circle and Nawada Circle.
102	Commercial Taxes Officer, Investigation Bureau, Magadh Division	Geographical areas of Shasharam Circle, Bhabhua Circle, Aurangabad Circle, Jehanabad Circle, Gaya Circle and Nawada Circle
103	Joint Commissioner of Commercial Taxes, (Appeals), Magadh Division.	Geographical areas of Shashram Circle, Bhabhua· Circle, Aurangabad Circle, Jehanabad Circle, Gaya Circle and Nawada Circle.
104	Deputy Commissioner, Gaya Circle	The whole part of the district of Gaya.
105	Assistant Commissioner, Gaya Circle	-do-
106	Commercial Taxes Officer, Gaya Circle	-do-
107	Deputy Commissioner, Sasaram Circle	The whole part of the district of Rohtas.
108	Deputy Commissioner, Sasaram Circle	-do-
109	Commercial Taxes Officer, Sasaram Circle	-do-
110	Assistant Commissioner, Bhabhua Circle	The whole part of Kaimoor district.
111	Commercial Taxes Officer, Bhabhua Circle	-do-
112	Assistant Commissioner, Aurangabad Circle	The whole part of the district of Aurangabad.
113	Commercial Taxes Officer, Aurangabad Circle	-do-
114	Assistant Commissioner, Jehanabad and Arwal district.	The whole part of Jahanabad Circle
115	Commercial Taxes Officer, Jehanabad Circle	- do -
116	Assistant Commissioner, Nawada Circle	The whole part of the district of Nawadah.
117	Commercial Taxes Officer, Nawada Circle	- do -
118	Joint Commissioner of Commercial Taxes, (Admn), Bhagalpur Division.	The whole of the Munger Civil Division and Bhagalpur Civil division excluding the district of Khagaria and also Naugachia, Thana Bihpur & Gopalpur Police Stations of the district Bhagalpur.
119	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Bhagalpur Division.	The whole of the Munger Civil Division and Bhagalpur Civil division excluding the district of Khagaria and also Naugachia, Thana Bihpur & Gopalpur Police Stations of the district Bhagalpur.
120	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Bhagalpur Division.	The whole of the Munger Civil Division and Bhagalpur Civil division excluding the district of Khagaria and also Naugachia, Thana Bihpur & Gopalpur Police Stations of the district Bhagalpur.
121	Commercial Taxes Officer, lnvestigation Bureau, Bhagalpur Division.	The whole of the Munger Civil Division and Bhagalpur Civil division excluding the district of Khagaria and also Naugachia, Thana Bihpur & Gopalpur Police Stations of the district Bhagalpur.
122	Joint Commissioner of Commercial Taxes, (Appeals), Bhagalpur Division.	The whole of the Munger Civil Division and Bhagalpur Civil division excluding the district of Khagaria and also Naugachia, Thana Bihpur & Gopalpur Police Stations of the district Bhagalpur.
123	Deputy Commissioner, Bhagalpur Circle	The whole of the district of Bhagalpur and Banka excluding Naugachia, thana Bihpur, Gopalpur Police Stations.
124	Assistant Commissioner, Bhagalpur Circle	-do-
125	Commercial Taxes Officer, Bhagalpur Circle	-do-
126	Assistant Commissioner, Munger Circle	The whole part of the district of Munger
127	Commercial Taxes Officer, Munger Circle	-do-
128	Assistant Commissioner, Lakhisarai Circle	The whole part of the Shekhpura and Lakhisarai district
129	Commercial Taxes Officer, Lakhisarai Circle	-do-
130	Assistant Commissioner, Jamui Circle	The whole part of the district of Jamui
131	Commercial Taxes Officer, Jamui Circle	-do-
132	Joint Commissioner of Commercial Taxes, (Admn), Purnea Division.	The whole of the Kosi Division excluding the police station of Nirmali (except Halka no. 5, 6, 7 and 8) in the Supaul district and Naugachia, Thana Bihpur & Gopalpur Police Stations of Bhagalpur district and whole of the district of Khagaria.
133	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Purnea Division.	The whole of the Kosi Division excluding the police station of Nirmali (except Halka no. 5, 6, 7 and 8) in the Supaul district and Naugachia. Thana Bihpur & Gopalpur Police Stations of Bhagalpur district and whole of the district of Khagaria.
134	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Purnea Division.	The whole of the Kosi Division excluding the police station of Nirmali (except Halka no. 5, 6, 7 and 8) in the Supaul district and Naugachia, Thana Bihpur & Gopalpur Police Stations of Bhagalpur district of whole of the district of Khagaria
135	Commercial Taxes Officer, Investigation Bureau, Purnea Division;	The whole of the Kosi Division excluding the police station of Nirmali (except Halka no. 5, 6, 7 and 8) in the Supaul district and Naugachia, Thana Bihpur & Gopalpur Police Stations of Bhagalpur district and whole of the district of Khagaria.
136	Joint Commissioner of Commercial Taxes, (Appeals), Purnea Division.	The whole of the Kosi Division excluding the police station of Nirmali (except Halka no. 5, 6, 7 and 8) in the Supaul district and Naugachia, Thana Bihpur & Gopalpur Police Stations of" Bhagalpur district and whole of the district of Khagaria.
137	Deputy Commissioner, Purnea Circle	The whole part of the district of Purnea.
138	Assistant Commissioner, Purnea Circle	- do -
139	Commercial Taxes Officer, Purnea Circle	- do -
140	Assistant Commissioner, Katihar Circle	The whole part of district of Katihar.
141	Commercial Taxes Officer, Katihar Circle	- do -
142	Assistant Commissioner, Kishanganj Circle	The whole part of Kishanganj District.
143	Commercial Taxes Officer, Kishanganj Circle	- do -
144	Assistant Commissioner, Saharsa Circle	The whole of the district of Saharsa and Supaul excluding Nirmali Police-station in Supaul sub-division except Halka nos. 5,6,7 and 8.
145	Commercial Taxes Officer, Saharsa Circle	- do -
146	Assistant Commissioner, Ktiagaria Circle	The whole of the district of Khagaria and the Police Stations of Naugachla, Thana Blhpur and
		Gopalpur in the district of Bhagalpur.
147	Commercial Taxes Officer, Khagaria Circle	-do-
148	Assistant Commissioner, Forbesganj Circle	The whole part of Araria District.
149	Commercial Taxes Officer; Forbesganj Circle	-do-
150	Assistant Commissioner, Madhepura Circle	The whole of the district of Madhepura
151	Commercial Taxes Officer, Madhepura Circle	-do-
152	Joint Commissioner of Commercial Taxes, (Admn), Darbhanga Division.	The whole of Civil Division of Darbhanga and Nirmali Policestation (except Halka no. 5, 6, 7, 8) of Supaul district.
153	Deputy Commissioner of Commercial Taxes, Investigation Bureau, Darbhanga Division.	The whole of Civil Division of Darbhanga and Nirmali Police station (except Halka no. 5, 6, 7,8) of Supaul district.
154	Assistant Commissioner of Commercial Taxes, Investigation Bureau, Darbhanga Division.	The whole of Civil Division of Darbhanga and Nirmali Policestation (except Halka no. 5, 6, 7, 8) of Supaul district.
155	Commercial Taxes Officer, Investigation Bureau, Darbhanga Division.	The whole of Civil Division of Darbhanga and Nirmali Policestation (except Halka no. 5, 6, 7, 8) of Supaul district.
156	Joint Commissioner of Commercial Taxes, (Appeals), Darbhanga Division.	The whole of Civil Division of Darbhanga and Nirmali PoliceStation (except Halka no. 5, 6, 7, 8) of Supaul district.
157	Deputy Commissioner, Darbhanga Circle.	The whole part of the district of Darbhanga.
158	Assistant Commissioner, Darbhanga, Circle.	-Do-
159	Commercial Taxes Officer, Darbhanga Circle.	- Do -
160	Deputy Commissioner, Begusarai Circle.	The whole part of the district of Begusarai, except the area of Teghra Circle