(1) For implementing the provisions of the Act and these rules, the State shall be divided into the following (nine) wards comprising of the areas noted against each -

(i) Panaji ward - Taluka of Tiswadi

(ii) Mapusa Ward - Talukas of Bardez and Pernem

(iii) Margao Ward - Talukas of Salcete and Canacona

(iv) Vasco-da-Gama - Taluka of Mormugao

(v) Ponda Ward - Taluka of Ponda

(vi) Curchorem Ward - Talukas of Quepem and Sanguem

(vii) Bicholim Ward - Talukas of Bicholim and Satari.

(viii) Fast Track ward(North) -The district of North Goa in respect of dealers having annual turnover of rupees five crores or such other dealers as may be assigned to the ward by the Commissioner.

(ix) Fast Track ward(south)- The district of South Goa in respect of dealers having annual turnover of rupees five crores or such other dealers as may be assigned to the ward by the Commissioner.

(2) The Appropriate Assessing Authority nominated by the Commissioner of Commercial Taxes shall have jurisdiction in relation to non-resident dealers.