Section 2(1) in The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997
(1)(a)"Act" means the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990;(b)"Authorised representative" or "Representative" means -(i)a person authorised in writing by a hotelier to appear on his behalf before any officer or authority under the Act; or(ii)a person authorised in particular or general by the Commissioner or Deputy Commissioner, under the Act to appear on behalf of the Commissioner;(c)"Form" means a form appended to these rules;(d)"Principal place of Business" means any place of business mentioned as the principal place of business in the application filed by a hotelier for registration;(e)"Quarter" in relation to the year means the period of three months ending on 30th June, 30th September, 31st December or 31st March;(f)"Section" means section of the Act;(g)"State Government" means the Government of Rajasthan;(h)'Treasury" means a Government treasury in the State of Rajasthan and includes a sub-treasury;
