Saawariya & Co.

R.2 Definitions U.P. VAT RULES

R.2 Definitions

In these rules unless there is anything repugnant in the subject and context:

(a) “Act” means the Uttar Pradesh Value Added Tax Act, 2007;

(b) “Additional Commissioner” means any person appointed by the State Government as Additional Commissioner of Commercial Taxes either by name or by the virtue of his office to perform the assigned duties and to exercise the power of an Additional Commissioner.

(c) “Assessing Authority” meansan Assistant Commissioner appointed by the State Government to perform the duties and exercise the powers of an assessing authority.

(d) “Assistant Commissioner” means any person appointed by the State Government as such and posted by the commissioner to perform the duties and exercise the powers of assessing authority and includes;

(i) Joint Commissioner (assessment) appointed and posted by the State Government in a zone to perform the duties and exercise the powers of assessing authority

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

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

(b) in any office of the Commercial Tax Department and empowered under Rule 5 to exercise powers under sections 45, 48 and 49.

(e) “Accountant” means a Chartered Accountant as defined in Chartered Accountants Act, 1949, or a member of an Association of Accountants recognized in this behalf by the Central Board of Revenue.

(f) “Authorized Representative” means a person having registered general power of attorney or special power of attorney to represent the case of a dealer and who is-

(i) either a relative or a person employed by the dealer; or

(ii) any person who has been a member of the Uttar Pradesh Commercial Tax service or the Uttar Pradesh Trade Tax Service and has held the post of an officer not below the rank of an Assistant Commissioner. Except a person who has been a member of the Settlement Commission.

(g) “Commercial Tax Officer” means a person appointed and posted as such by the Commissioner.

(h) “Circle” means a Commercial Tax Circle notified by the Commissioner under these rules and includes a corporate circle.

(i) “Corporate circle” means a Commercial Tax Circle comprising of dealers such as company, corporation and such other dealers as may be specified by the Commissioner.

(j) "Department" means the Department of the Commercial Taxes of the State Government.

(k) “Deputy Commissioner” means any person appointed by the State Government as the Deputy Commissioner of Commercial Tax and includes:-

(i) a Deputy Commissioner (Assessment) posted in a circle to exercise powers of an assessing authority;

(ii) a Deputy Commissioner (Check-post), a Deputy Commissioner (Enforcement) or a Deputy Commissioner (Special Investigation Branch) empowered under these rules to exercise powers under sections 45 and 48;

(iii) Deputy Commissioner (Registration) posted in a circle to deal with issue, suspension, cancellation and other matters related with registration of dealers and to exercise powers of an assessing authority by virtue of his posting in such circle;

(iv) Deputy Commissioner (Administration) posted in a circle to discharge the duties assigned to him in respect of general administration and to exercise powers of an assessing authority by virtue of his posting in such circle;

(v) Deputy Commissioner (Tax Recovery) having powers of an Assistant Collector and empowered to recover amount of tax, fee, penalty or any other sum fallen due under the Act; and to exercise powers of an assessing authority by virtue of its posting in such circle.

(l) “Electronic payment” means payment through electronic medium.

(m) “Joint Commissioner” means any person appointed by the State Government as a Joint Commissioner of Commercial Tax and includes:-

(i) a Joint Commissioner (Executive) of a region;

(ii) a Joint Commissioner (Appeal) empowered to exercise powers of an appellate authority under section 55;

(iii) a Joint Commissioner (Check-post), a Joint Commissioner (Enforcement) or a Joint Commissioner (Special Investigation Branch) empowered to exercise powers under sections 45 and 48;

(iv) a Joint Commissioner (assessment) posted in a zone empowered to exercise the power of an assessing authority.

(n) “Lawyer” includes a Barrister at law and an advocate, registered with any State Bar Council or Bar Council of India.

(o) “online payment” means electronic transfer of funds from payer’s Bank account into the payee’s Bank Account.

(p) "range" means area within the jurisdiction of a Deputy Commissioner.

(q) "region" means area within the jurisdiction of a Joint Commissioner (Executive) comprising of approximately ten sectors.

(r) “Special Commissioner” means any person appointed as Special Commissioner of Commercial Tax by the State Government to perform duties and exercise the powers of a Special Commissioner.

(s) “section” means a section of the Act.

(t) "sector" means segment of a circle including such area of the circle as may be determined by the Commissioner comprising of approximately one thousand dealers.

(u) “State Representative” means an officer not below the rank of an Assistant Commissioner posted by the State Government or the Commissioner as such to represent and argue the case on behalf of the State Government or Commissioner before Settlement Commission, Tribunal, Additional Commissioner (Appeal) or a Joint Commissioner (Appeal), as the case may be, and includes-

(i) An Assessing authority who has passed the order under challenge;

(ii) an Advocate or a Chartered Accountant engaged by the State Government or the Commissioner to represent the State Government or the Commissioner, as the case may be, in any particular case or class of cases;

(iii) in the case of temporary absence of leave or otherwise of State Representative, an officer not below the rank of an Assistant Commissioner authorized in writing by an Additional Commissioner or by a Joint Commissioner (Executive);

(iv) any person who has held the post of an officer not below the rank of Assistant Commissioner and who has been duly authorized by the Commissioner in this behalf;or a person who has been a member of the Uttar Pradesh Commercial Tax service or the Uttar Pradesh Trade Tax Service except a person who has been a member of the Settlement Commission.

(v) “Treasury” means a Government Treasury in Uttar Pradesh and includes a sub-treasury.

(w) "zone" means area within the jurisdiction of an Additional Commissioner comprising of the area not less than two regions.

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