(1) For implementing the provisions of the Act and these rules, the State shall be divided into the following (twelve) wards comprising of the areas of taluka stated against each of them
Note: Till independent sub-offices are set up for the wards as specified at serial numbers (viii) to (xi), the offices at Bicholim Ward, Mapusa Ward, Margao Ward and Curchorem Ward shall have jurisdiction over the areas of Valpoi Ward, Pernem Ward, Canacona Ward and Sanguem Ward, respectively and till independent sub-office is set up for the ward as specified at serial number (xii) above, the offices at Curchorem Ward and Ponda Ward shall have jurisdiction over Dharbandora Ward.
(2) The Appropriate Assessing Authority nominated by the Commissioner of State Tax shall have jurisdiction in relation to non-resident dealers.