2. Definitions

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

(ee) "appropriate enrolling authority", in respect of any transporter, carrier or transporting agent operating his transport business in West Bengal, as referred to in section 29A, means-
(i) the Assistant Commissioner or the Commercial Tax Officer, as the case may be, within whose jurisdiction the transport business of such transporter, carrier or transporting agent is situated or, if such transporter, carrier or transporting agent has more than one place of such transport business in West Bengal, the Assistant Commissioner or the Commercial Tax Officer within whose jurisdiction the chief branch or the head office of such business in West Bengal is situated, or

(ii) such other authority, who is otherwise competent to deal with an application for enrolment under section 29A, as the Commissioner may, by an order in writing, authorise.