Section 2 in Bhubaneswar Municipal Corporation Tax on Advertisements Regulations, 2006
2. Definitions.
(1)In these regulations, unless the context otherwise requires,-(a)"Act" means the O.M.C. Act, 2003.(b)"Corporation" means the Bhubaneswar Municipal Corporation constituted under the provisions of the Act.(c)"Form" means a form appended to these regulations.(d)"Section" means Section of the Act.(2)Words and expressions used but not defined shall have the meaning as assigned to them in the Act and Rules.
