THE TRIPURA VALUE ADDED TAX RULES, 2005 — The TRIPURA VALUE ADDED TAX ACT, 2004

THE TRIPURA VALUE ADDED TAX RULES, 2005 GOVERNMENT OF TRIPURA FINANCE DEPARTMENT NO.F.1-1(43)-TAX/2005 Dated, Agartala the 27 th h day of April,2005 NOTIFICATION In exercise of the powers conferred by section 87 of the Tripura Value Added Tax ACT, 2004(Tripura Act No. 1 of 2005), the Government hereby makes the following Rules namely: Short title and commencement : These Rules may be called the Tripura Value Added Tax Rules, 2005. They shall come into force with immediate effect. Definitions : In these Rules, unless there is anything repugnant in the subject or context:- (i) “Act” means the Tripura Value Added Tax Act, 2004. (ii) "Agent" means a person authorized, in writing by a dealer to appear or act on his behalf before the Inspector, Superintendent, Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Addl. Commissioner, Commissioner or the Tripura Value Added Tax Tribunal as the case may be. (a) a relative of the dealer, or (b) a person regularly appointed by the dealer, or (c) any person entitled to plead in any Court of Law under the Advocates Act,1961. (d) a person who has been enrolled as a member of the Institute of Chartered Accountants of India, or a Cost Accountant within the meaning of the Cost and Works Accountant Act, 1959. (iii) "Additional Commissioner" means an Additional Commissioner of Taxes referred to in Rule 8 and any person appointed as such by the State Government under section 18. (iv) "Joint Commissioner" means a Joint Commissioner of Taxes referred to in Rule 8 and any person appointed as such by the State Government under section 18. (v) "Deputy Commissioner" means a Deputy Commissioner of Taxes referred to in rule 8 and any person appointed as such by the State Govt under section 18. (vi) ''Assistant Commissioner" means an Ass