Section 2 in The Bombay Entertainments Duty Rules, 1958
2. Definition.
- In these rules, the expression "prescribed officer" means-(a)in the City of Bombay, the Collector of Bombay and the Superintendent of Stamps, Bombay, and(b)elsewhere, the Collector or the District Magistrate, or(c)any officer duly appointed by the Superintendent of Stamps, the Collector of Bombay, or, as the case may be the District Magistrate, as the prescribed officer for the purposes of these rules.Payment of duty by Stamps
