(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 the Assistant Commissioner or the Commercial 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 Commercial Tax Officer within whose jurisdiction the chief branch or the head office in West Bengal of such business is situated ;