2. Definitions

(1) In these rules, unless there is anything repugnant in the subject or context,- .
(a) "the Act" means the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Ben. Act VI of 1979);
(b) "appropriate Government Treasury" means
(i) as respects a person or an employer having place of work in Kolkata, the Kolkata Branch of the Reserve Bank of India or any of the branches of the State Bank of India or of its subsidiaries as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959) or any .of the Branches of a corresponding 'new bank constituted under Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or and
(ii) in other cases, the treasury or sub-treasury of the subdivision where the place of work of a person or an employer is situated or such branches of the State Bank of India/Central Bank of India in that subdivision as are already authorised to accept deposit on behalf of the treasury or sub-treasury.
(c ) "Additional Commissioner of Profession Tax" means the officer of the State Government appointed by that designation by the State Government under sub-section of section 12 to assist the Commissioner;
(ca) “Senior Joint Commissioner of Profession Tax” means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner;
(cb) “Joint Commissioner of Profession Tax” means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner;
(d) omitted w.e.f. 16/01/2009
(dd) "authorised representative" means a person authorised in writing by a person as defined under clause (f) of section 2 to appear on his behalf before the Commissioner or any other person appointed under sub-section (2) of section 12 to assist the Commissioner, as the case may be, being –
(i) a relative of the person as defined under clause (f) of section 2,
(ii) a person regularly employed by such a person as defined under clause (f) of section 2,
(iii) an advocate or any other person entitled to plead in any court of law in India,
(iv) a person who has been enrolled as a member of the Institute of Chartered Accountants of India or the Institute of Cost and Works Accountants of India or has passed the degree examination in commerce recognised by any Indian University incorporated by law for the time being in force;
(e) "Kolkata" has the same meaning as in clause (11) of section 5 of the Kolkata Municipal Act, 1951 (West Ben. Act XXXIII of 1951);
(f) "Certificate Officer" has the same meaning as in sub-section (3) of section 3 of the Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913);
(g) "Commissioner" means the Commissioner of Profession Tax appointed under section 12;
(gg) "Deputy Commissioner of Profession Tax" means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner;
(h) "form" means a form appended to these rules;
(i) "Assistant Profession Tax Officer" means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner;
(j) "place of work" in relation to a person or employer means the place where such person or employer ordinarily carries on his profession, trade, callings or employment or the place where salary and wages are disbursed to an employee;
(k) "Profession Tax Officer" means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner;
(l) "quarter", for the purpose of these rules, means a period of three months commencing from 1st April, 1st July, 1st October and 1st January;
(m) "section" means a section of the Act;
(n) "six months", for the purpose of these rules, means a period of six months commencing from 1st April and 1st October.
(o) “website” means the website of the Directorate, namely, www.wbcomtax.gov.in or any other website as may be specified in writing by the Commissioner;
(2) Words and expressions used but not defined in these rules shall have the meanings respectively assigned to them in the Act.