(a) “The Act” means the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005);

   (b) “agent” means a person authorised in writing under section 82 of the Act to appear on behalf of a dealer or other person before any authority appointed or constituted under this Act;

 ¹[(c) “assessing authority” means any authority competent to assess or audit or exercise or perform all or any of the powers and functions conferred on, or assigned, under this Act or as the case may be, has been delegated by the Commissioner and within whose jurisdiction the place of business or, as the case may be, the principal place of business of the dealer, is situated;]

   (d) “Commissioner” includes ²[a Special Commissioner,] an Additional Commissioner, a Joint Commissioner, and such other officers to whom the Commissioner delegates his powers and duties either generally or in respect of any particular matter or class of matters;

   (e) “Form” means a form appended to these rules;

    (f) “Government treasury” means,-

         (i)  in respect of a dealer who is, or is liable to be, registered within the jurisdiction of a registering authority in Brihan Mumbai, the bank or treasury shown in column number (2), if he makes payment in the manner shown in column number (3) :—

 (ii)  in respect of a dealer who is, or is liable to be, registered within the jurisdiction of a  registering authority outside Brihan Mumbai,—

          (A) if the principal place of business of the dealer is situated at the district headquarters, the bank or treasury shown in column number (2) if he makes payment in the manner shown in column number (3) :–

         (B) if the principal place of business of the dealer is situated at a place other than the district headquarter, the bank or the treasury shown in column number (2), if he makes payment in the manner shown in column number (3):—

      iii) in respect of a non-resident dealer, the Reserve Bank of India, Mumbai;

(g)  “Mega Project” means the Eligible Industrial Unit in respect of which the Eligibility Certificate is issued in terms of Government Resolution, Industries, Energy and Labour Department, No. IDL.1096 (13211) IND-8, dated the 20th June 1997, as amended, from time to time;

(h)  “Package Scheme of Incentives” means any of the following schemes designed by the State Government, as amended, from time to time, namely:—

        (i) the 1979 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 7079/(2043)/IND-8, dated the 5th January 1980 read with the Government Resolution, Industries, Energy and Labour Department, No. IDL. 7082/(3559)/IND-8, dated the 5th July 1982;

        (ii) the 1983 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1082/(4077)/IND-8, dated the 4th May 1983 read with Government Resolution, Industries, Energy and Labour Department, No. IDL. 1088/(6612)/ IND-8, dated the 25^th March 1988;

        (iii) the Electronic Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. l085/(5315)/IND-8, dated the 3^rd September 1985 read with the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1085/(5315)/IND-8, dated the 29th July 1987;

       (iv) the 1988 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1088/(6603)/IND-8, dated the 30th September 1988;

       (v) the 1993 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1093/(8889)/IND-8, dated the 7th May 1993;

       (vi) the Package Scheme of Incentives for Tourism, 1993, as outlined in the Government Resolution, Home Department (Tourism) No. MTC-1091/GR-409/(Tourism), dated the 30th November 1993;

     (vii) The New Package Scheme of Incentives for Tourism Projects—1999, as outlined in the Government Resolution, Home Department (Tourism), No. MTC-0399/GR-142/(Tourism), dated the 8th July 1999;

      (viii) The Power Generation Promotion Policy, 1998, outlined in the Government Resolution, Industries, Energy and Labour Department, No. NCP-1097/CR-57/Energy-7, dated the 12th March 1998;

(i)  “Permanent Account Number” means the Permanent Account Number allotted under the Income Tax Act, 1961;

(j) “principal place of business” means in relation to a dealer in any area within the jurisdiction of a registering authority, the place of business mentioned as his principal place of business in the certificate of registration granted under the Act ;

(k) “Quarter”, means, the period of three months ending on the 30th June, 30th September, 31st December or, as the case may be, 31st March, of the relevant year;

(l)  “registering authority” means —

      (i)  in respect of a dealer not being a non-resident dealer, the assessing authority having jurisdiction over the local area in which any place or places of business of the dealer are situated; and

     (ii)  in respect of a non-resident dealer, the assessing authority designated as the assessing authority for the nonresident circle, Mumbai;

(m)  “Schedule” means a Schedule appended to the Act;

(n)    “section” means a section of the Act;

(o)  “Very Large Project” means the Eligible Industrial Unit in respect of which the Eligibility Certificate is issued in terms of the Government Resolution, Industries, Energy and Labour Department No.IDL-1098/121/IND-8, dated the 11th August 1998.

(2)  The words and expressions used in these Rules but not defined hereinabove shall have the same meanings as respectively assigned to them under the Act.