Section 2 in Goa Tax on Entry of Goods Rules, 2000
2. Definitions.
- In these rules, unless the context otherwise requires,-(a)"Act" means the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000);(b)"fees" means any fee leviable under the provisions of the Act;(c)"form" means a form appended to these rules;(d)"Government treasury" means any taluka treasury in the Territory or sub-treasury in the Territory, the Reserve Bank of India, or a branch of the State Bank of India or its subsidiary situated in the area in which the dealer concerned has his place of business or the head office, if the business is carried on at more than one place in the Territory;(e)" month" means a calendar month;(f)"registering authority" means the authority exercising the powers and performing the duties and functions of a registering authority under the Goa Sales Tax Act, 1964 (Act 4 of 1964);(g)"scheduled goods" means goods specified in Schedule I to the Act;(h)words and expression used in these Rules and not defined, shall have the same meaning as assigned to them in the Act.
