(1) In these rules, unless the subject or context otherwise requires,
(a) “Act” means the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003);
(b) “Authorized Officer” means an officer not below the rank of Junior Commercial Taxes Officer authorized by the Commissioner for specific purposes;
(c) “Chairperson” means the Chairperson of the Tax Board appointed by the State Government and includes a member holding charge of the post of Chairperson;
(d) “Document” includes data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche;
(e) “Form” means a Form appended to these rules;
(f) “Member” means a Member of the Tax Board appointed by the State Government and includes Chairperson of the Tax Board;
(g) “Notice or show cause notice” means a notice issued under the Act or the rules, in the form prescribed under these rules. Where, such notice is issued electronically, bearing a serial number generated by the computer, the signature of issuing authority shall not be required;
(h) “Receipt” means an acknowledgement of receiving the documents. Where such receipt is issued bearing a serial number generated electronically, the signature of person receiving the document shall not be required;
(i) “Registrar” means the Registrar of the Tax Board appointed by the State Government and includes any officer who performs such functions and duties of the Registrar as may be assigned to him by the Chairperson;
(j) “Representative” or “Authorized Representative” means, - 3
(i) a person authorized 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 authorized in particular or in general by the Commissioner or any other authority or officer to appear on their behalf, before any officer appointed or authority constituted under the Act or before any court;
(k) “Section” means a section of the Act;
(l) “Taxpayer's Service Office” means an office, if any, established as such by the Commissioner, where a dealer or a person can submit his application, return or any other document(s) and shall also discharge such other functions as may be assigned to it by Commissioner;
(m) “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.
CHAPTER II ASSESSING AUTHORITIES, AUDITORS, APPELLATE AUTHORITIES, THEIR APPOINTMENT AND JURISDICTION