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

(c). "appropriate assessing authority" in respect of any particular dealer, means the Deputy Commissioner or Assistant Commissioner or Sales Tax Officer, as the case may be, within whose jurisdiction such dealer's place of business is situated or, if such dealer has more than one place of business in West Bengal, the Deputy Commissioner, or the Assistant Commissioner, or the Sales Tax Officer within whose jurisdiction the chief branch or head office in West Bengal of such business is situated;