In these Rules, unless there is anything repugnant in the subject or context-

(c) 'Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Additional Commissioner, Special Additional Commissioner and Special Commissioner' shall respectively mean Assistant Commissioner of Sales Tax, Deputy Commissioner of Sales Tax, Joint Commissioner of Sales Tax, Additional Commissioner of Sales Tax, Special Additional Commissioner of Sales Tax and Special Commissioner of Sales Tax appointed under sub-Section(2) of Section 3 of the Orissa Value Added Tax Act, 2004 and the rules made there under to assist the Commissioner;