(1) For implementing the provisions of the Act and these rules, the State shall be divided into the following (nine) wards comprising of the areas noted against each -

(i) Panaji ward - Taluka of Tiswadi

(ii) Mapusa Ward - Talukas of Bardez and Pernem

(iii) Margao Ward - Talukas of Salcete and Canacona

(iv) Vasco-da-Gama - Taluka of Mormugao

(v) Ponda Ward - Taluka of Ponda

(vi) Curchorem Ward - Talukas of Quepem and Sanguem

(vii) Bicholim Ward - Talukas of Bicholim and Satari.

(viii) Omitted

(ix) Omitted.

(2) The Appropriate Assessing Authority nominated by the Commissioner of Commercial Taxes shall have jurisdiction in relation to non-resident dealers.