RST Rules 2Chapter I · Preliminary

Section 2 · Definitions

(1)

In these rules, unless the context otherwise requires:-

(a)

"Act" means the Rajasthan Sales Tax Act, 1994;

(b)

"Chairman" means the Chairman of the Tax Board appointed by the State Government and includes a member holding charge of the post of Chairman;

(c)

"Form" means a form appended to these rules:

(cc)[ "Member" means the member of Tax Board appointed by the State Government and includes Chairman of the Tax Board.] [Inserted by Notification dated 24-4-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 28-4-1998, page 17-3, w.e.f. 28-4-1998.]

(d)

"Registrar" means the Registrar of the Tax Board appointed by the State Government and includes any officer with respect to such functions and duties of the Registrar as may be assigned to him by the Chairman;

(e)

"Representative" or "Authorised Representative" means-

(i)a person authorised in writing by a dealer or a person to appear on his behalf before any officer appointed or authority constituted, under the Act; or

(ii)a person authorised in particular or in general by the Commissioner or a Deputy Commissioner, to appear in behalf of the Commissioner, officer or authority before any officer appointed or authority constituted, under the Act;

(f)

"Section" means a section of the Act;

(g)

"State Government" means the Government of Rajasthan:

(h)

"Treasury" means a Government Treasury in the State of Rajasthan and includes a sub-treasury;

(2)

Words and expressions defined in the Act and not defined in these rules shall have the meaning respectively assigned to them under the Act.

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