2. Definitions.-

In these rules, unless the context otherwise requires-

(4). ''Assessing Authority'' means any person appointed by the State Government or the Commissioner of Commercial Tax (hereinafter in these rules referred to as the Commissioner) to perform all or any of the functions, duties and exercise the powers of an assessing authority under the Act or the rules, and includes:

(a) a Joint Commissioner (Assessment) of a region appointed by the State Government to perform the duties and exercise the powers of an Assessing Authority in such region;

(b) a Deputy Commissioner (Assessment) of a range appointed by the State Government to perform the duties and exercise the powers of an Assessing Authority in such range;

(c ) an Assistant Commissioner of a circle/sector posted by or a Commercial Tax Officer Grade II appointed or posted by the Commissioner of Commercial Tax to such circle/sector to perform the duties and exercise the powers of an Assessing Authority in such circle/sector ; and

(d) an officer authorized under sub-rule (3) of rule 5 of these rules;