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