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

(dd) "appropriate enrolling authority", in respect of transporter, carrier or transporting agent operating his business in West Bengal, as referred to in section 25, means-

(i) the Joint Commissioner or the Deputy Commissioner or the Sales Tax Officer, as the case may be, within whose jurisdiction the transport business of such transporter, carrier or transporting agent is situated or if such transporter, carrier or transporting agent has more than one place of such transport business in West Bengal, the Joint Commissioner or the Deputy Commissioner or the Sales Tax Officer within whose jurisdiction the chief branch or the head office of such business in West Bengal is situated, or

(ii) such other authority, who is competent to deal with an application for enrolment under section 25, as the Commissioner may authorise by an order in writing;