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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER I : PRELIMINARY

2. Definitions.-

(1) In these rules, unless there is anything repugnant in the subject or context,-

(i). "Certificate Officer " has the same meaning as in clause (3) of section 3 of the Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913);