2. Definitions. -

In these rules unless there is anything repugnant in the subject or context-

(d) "Appropriate Assessing Authority" in respect of any particular dealer, means the Assistant Commissioner or the Superintendent of Taxes, as the case may be, within whose jurisdiction such dealer's place of business is situated or, if such a dealer has more than one place of business in Nagaland, the Assistant Commissioner or the Superintendent of Taxes within whose jurisdiction the chief branch or the head office in Nagaland of such business is situated.