2. Definitions

(1) In these rules, unless the context otherwise requires,-

(l). "Registering authority" means -

(i) in respect of a dealer not being a non-resident dealer, the assessing authority having jurisdiction over the local area in which any place or places of business of the dealer are situated; and

(ii) in respect of a non-resident dealer, the assessing authority designated as the assessing authority for the non-resident circle, Mumbai;