(a) The Government may by notification in the Government Gazette create circle or circles in respect of which the Assessing Authority/authorities shall exercise jurisdiction for the purposes of assessment and other functions under the Act.

(b) The Assessing Authority Incharge of a circle in which the assessee has his place of business or in case he has more than one place of business, the Assessing Authority Incharge of the Circle in which his Head Office as specified in the certificate of registration is located, shall have jurisdiction over such assessee;

Provided that if more than one Assessing Authorities have been posted in a circle or same area has been allotted to more than one circle, the Commissioner shall determine their respective jurisdiction either on the basis of area or persons/class of persons/dealers or in any other manner as he may consider necessary;

Provided further that the Assessing Authority shall continue to hold jurisdiction unless the place of business or the head office, as the case may be is changed to some other place falling in any other circle and necessary amendment thereof is made in the certificate of registration on the application made by the assessee.

(c) A dealer having more than one place of business in the State shall nominate the principal place of business as his head office in the application for registration;

provided that if the dealer fails to make such nomination the Commissioner may nominate his head office for the purpose of the Act and the Rules.

(d) Where a doubt or dispute arises with regard to the jurisdiction, the Commissioner shall determine it and his decision shall be final;

Provided that no person shall have the right to call in question the jurisdiction of Assessing Authority over him;

[i] after furnishing the return under sub-section (1) or sub-section (2) of section 31 or completion of assessment whichever is earlier; or

[ii] after the time for furnishing return under sub-section (1) or sub-section (2) of Section 31 has expired but no such return has been furnished; or

[iii] after the expiry of the date fixed in the notice issued under sub-section (1) of Section 42:

Provided further that in case of a change of place of business/head office, the proceedings taken by the Assessing Authority shall not be invalid unless amendment regarding such change as required by second proviso to sub-rule (b) of this rule is made.

(e) (i) If a dealer has more than one place of business in the State and one or more of such branches are located in a Division other than the one in which his head office is located the Assessing Authority (ies) having jurisdiction over the area (s) in which such branches is/are located shall have the power to call for such information as may be necessary for the purpose of the Act.

(ii) The Assessing Authority having jurisdiction over a dealer may authorize the Assessing Authority having jurisdiction over the area in which a branch or branches of a dealer is/are located to examine the account books and other documents relating to such branch (es) and such other Assessing Authority shall send the report to the Assessing Authority having jurisdiction over the Head office after examining such account books and other documents.

(f) In calculating the period of limitation under Sections 41,42 & 43 the time taken in determination of jurisdiction shall be excluded.

Explanation: - For removal of any doubt it is clarified that the Assessing Authority having jurisdiction in respect of an assessee shall have the jurisdiction over all places of his business and in respect of all the business carried on by him within the State.