2. Definitions. -

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

(m) "Superintendent of Taxes" means in respect of a dealer, a Superintendent of Taxes referred to in rule 3, and includes a Senior Superintendent of Taxes appointed to such designations by the State Government under sub-section (3) of section 3 of the Act and within whose jurisdiction the dealer's place of business is situated, or if the dealer has more than one such place, the Superintendent of Taxes or the Senior Superintendent of Taxes as the case may be within whose jurisdiction the chief branch or head office in Nagaland of such business is situated, or if the dealer has no place of business within the state of Nagaland, the Superintendent or the Senior Superintendent of taxes as the case may be notified by the Commissioner.