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

(ddd) "appropriate enrolling authority", in respect of a contractee, as referred to in rule 46XA, means-

(i) the Joint Commissioner or the Deputy Commissioner or the Sales Tax Officer, as the case may be, within whose jurisdiction the contractee is situated or if the contractee has existence in more than one place, the Joint Commissioner or the Deputy Commissioner or the Sales Tax Officer within whose jurisdiction his chief place of business in West Bengal is situated, or

(ii) such other authority as the Commissioner may, by an order in writing, authorise;