Section 2 in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
2. Definitions.
(1)In these rules, unless the subject or context otherwise requires, -(a)"Act" means the Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994;(b)"Assessing authority" or "Registering Authority" means the Assistant Commissioner, Commercial Taxes or Commercial Taxes officer, as the case may be, having jurisdiction over the local area in which the principal place of business of a tobacconist is situated;(c)"Authorised Representative" or "Representative" means -(i)a person authorised in writing by a tobacconist to appear on behalf of such tobacconist 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;(d)"Form" means a form appended to these rules;(e)"principal place of business" means any place of business mentioned as the principal place of business in the application filed by a tobacconist for registration;(f)"quarter" in relation to the year means the period of three months ending on 30th June, 30th September, 31st December or 31st March;(g)"section" means section of the Act;(h)"State Government" means the Government of Rajasthan;(i)"treasury" means a Government treasury in the State of Rajasthan and includes a sub-treasury;(j)"year" means the year commencing from 1st April and ending on 31st March.(2)Words and expressions defined in the Act and not defined in these rules, shall have the same meaning assigned to them in the Act.(3)Words and expressions not defined in the Act and these rules but defined in the Rajasthan Sales Tax Act, 1994 (State Act No. 22 of 1995) and the rules made thereunder, shall have the same meaning assigned to them in the said Act and the Rules.
