Section 2 in The Orissa Entertainment Tax Rules, 2006
2. Definitions.
(1)In these rules, unless there is anything repugnant in the subject or context-(a)"Act" means the Orissa Entertainment Tax Act, 2006;(b)"Additional Entertainment Tax Officer" means an officer appointed under Sub-section (2) of Section 3;(c)"Assistant Entertainment Tax Officer" means an officer appointed under Sub-section (2) of Section 3;(d)"Commissioner" means the Commissioner of Entertainment Tax appointed under Sub-section (1) of Section 3;(e)"Entertainment Tax Officer" means an officer appointed under Sub-section (2) of Section 3;(f)"Form" means a form appended to these rules;(g)"Section" means a Section in the Act;(h)"Treasury" means a Government Treasury and includes a District Treasury, Special Treasury and Sub-Treasury.(2)All other words and expressions which are used but not defined in these rules, unless the context otherwise requires, shall have the same meaning as respectively assigned to them in the Act.
