Section 2 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
2. Definitions.
(1)In these rules unless there is anything repugnant in the subject or context-(a)"the Act" means the Orissa State Tax on Profession, Trades, Callings and Employments Act, 2000;(b)"Additional Commissioner of Profession Tax" means the Additional Commissioner of Sales Tax appointed by the State Government under the [Orissa Value Added Tax Act, 2004] [Substituted vide O.G.E. No. 1579 dated 24.10.2009.];(c)"Assistant Commissioner of Profession Tax" means the Assistant Commissioner of Sales Tax appointed by the State Government under the [Orissa Value Added Tax Act, 2004] [Substituted vide O.G.E. No. 1579 dated 24.10.2009.];(d)"Assistant Profession Tax Officer" means [the Assistant Sales Tax Officer appointed under the Orissa Value Added Tax Act, 2004] [Substituted vide O.G.E. No. 1579 dated 24.10.2009.];(dd)[ "Deputy Commissioner of Profession Tax" means the Deputy Commissioner of Sales Tax appointed under the Orissa Value Added Tax Act, 2004] [Inserted vide O.G.E. No. 1579 dated 24.10.2009.];(e)"form" means form appended to these rules;(f)"Government Treasury" means, the Treasury, Special Treasury or Sub-treasury of the District or sub-division, or any place as the case may be, where the place of work of a person or an employer is situated, or if the person or employer has more than one such place, where his chief place of business, within that jurisdiction is situated;(g)"Half year" for the purpose of these rules, means a period of six months commencing from the 1st April and the 1st October as the case may be.(gg)[ "Joint Commissioner of Profession Tax" means the Joint Commissioner of Sales Tax appointed by the Government under the Orissa Value Added Tax Act, 2004] [Inserted vide O.G.E. No. 1579 dated 24.10.2009.];(h)"place of work" in relation to a person or employer means the place where such person or employer ordinarily carries on his profession, trade, callings or employment or the place where salary and wages are disbursed to an employee;(i)"Profession Tax Officer" means the Sales Tax Officer appointed by the Government under Orissa Sales Tax Act, 1947;(j)"quarter" means a period of three months ending on the 31st March, 30th June, 30th September or 31st December as the case may be;(k)"Section" means a section of the Act;(2)Words and expressions used but not defined in these rules unless the context otherwise requires, shall have the meanings respectively assigned to them in the Act.Chapter-II
