(1)In these rules, unless there is anything repugnant in the subject or context, -(a)"Act" mans the Orissa Luxury Tax Act, 1995 (Orissa Act 11 of 1995);(b)"Additional Commissioner" means an Officer appointed by the State Government under Sub-section (1) of Section 3 of the Act as Additional Commissioner of Luxury Tax to assist the Commissioner;(c)"agent" means a person authorised by a stockiest in writing to appear on his behalf before the Commissioner or any person appointed under Sub-section (1) of Section 3 of the Act to assist the Commissioner or the Tribunal, as the case may be;(d)"Assistant Commissioner" means an Officer appointed by the State Government under Sub-section (1) of Section 3 of the act, as Assistant Commissioner of Luxury Tax to assist the Commissioner;(e)"Collector" mean the Chief Officer incharge of the revenue administration of a district;(f)"form" means a form appended to these rules;(g)"Inspector of Luxury Tax" means a person appointed by the State Government as such under Sub-section (1) of Section 3 of the Act to assist the Commissioner;(h)"place of business" means any place where a stockist keeps his stock of luxuries, or books of accounts and includes any warehouse of a stockist;(i)"Luxury Tax Officer" means a Luxury Tax Officer appointed as such by the State Government under Sub-section (1) of Section 3 of the Act to assist the Commissioner;(j)"month" means a calendar month;(k)"return period" means in relation to a stockist, the month for which returns are to be furnished in form V by such stockist under these rules;(l)"warehouse" means any enclosure, building, premises or vessel in which a stockist keeps his stocks of any luxuries;(m)"Register" means the person who is for the time being discharging the functions of the Registrar of the Tribunal;(n)"section" means a section of the Act;(o)"State Representative" means an Officer or Pleader appointed by the State Government to appear and act on their behalf in any proceedings before the Tribunal and includes Additional State Representatives and Deputy State Representatives.(2)All words and expressions used but not defined in these rules, unless the context otherwise required, shall have the same meaning as respectively assigned to them in the Act.
