(2)The words and expressions used in this Act, but not defined, shall have the same meaning as assigned to them in the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act No. 4 of 1924), the Punjab Electricity (Duty) Act, 2005 (Punjab Act No. 9 of 2005), the Punjab Tax on Lotteries Act, 2005 (Punjab Act No. 18 of 2005) and the Companies Act, 2013 (Central Act No. 18 of 2013).
