2. Definitions.
In these rules, unless the context otherwise requires,
(i)
“Act”
means the Karnataka Value Added Tax Act, 2003;
(ii)
“ Fees”
means any fee leviable under the provisions of the Act and these rules;
(iii)
“Form”
means a Form appended to these rules;
(iv)
“Government Treasury”
means, in relation to a dealer registered within the jurisdiction of the local VAT office or VAT sub-office, the Treasury of the District or the Taluk where the dealer's principal place of business is situated;
(v)
“Local VAT office”
or
“VAT sub-office”
means an office specified by the Commissioner to function so in respect of such dealer or class of dealers as may be specified;
(vi)
“Local VAT Officer”
means an Assistant Commissioner of Commercial Taxes in charge of a Local VAT Office;
(vii)
“Registering Authority”
means an officer in charge of a Local VAT office or VAT sub-office.
(viii)
“Section”
means a section of the Act;
(ix) “VAT Sub-officer” means a Commercial Tax Officer in charge of a VAT Sub-office
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