(1) In these rules unless there is anything repugnant in the subject and context

(c). "Assessing Authority" Shall include -

(i) A Joint Commissioner appointed and posted by the State Government,-

(a) in a corporate circle to perform the functions and exercise the powers of assessing authority;

(b) in the audit wing of the department to undertake tax audit according to the provisions of the Act and these rules.

(ii) A Deputy Commissioner or an Assistant Commissioner appointed by the State Government and posted either by the State Government or by the Commissioner or a Commercial Taxes Officer appointed and posted by the Commissioner ;

(a) in a circle to perform the functions and exercise the powers of an assessing authority in such circle ;

(b) in any offices of the Department and empowered under rule 5 to exercise powers under sections 45, 48 and 49.

(c) in the audit wing of the department to undertake tax audit according to the provisions of the Act and these rules.