Section 2 in The Punjab Entertainments Duty Rules, 1956
2. Definitions.
- In these Rules, unless there is anything repugnant in the subject or context;(a)'Act' means the Punjab Entertainments Duty Act, 1955.(b)'Agent' means a person authorised in writing by a proprietor to appear on his behalf before any officer empowered under the Act to carry out the purposes of the Act, being-(i)a relative of the proprietor; or(ii)a person in the regular and whole-time employ of the proprietor; or(iii)a person who has been enrolled as a Chartered Accountant in the Register of Accountants maintained by the Union Government under the Auditor's Certificate Rules, 1932, or has passed any Accountancy Examination recognized in this behalf by the State Government; or(iv)a person who possesses a degree in commerce, law, economics or banking including higher auditing conferred by any Indian University incorporated by law for the time being in force or any foreign University duly approved in this behalf by the State Government.(c)['Assistant Excise and Taxation Commissioner'] [See Notification dated 28.9.1979.] means the person appointed by that designation by the State Government to assist the Commissioner.(d)'Collector' means the Collector of a district and includes a Deputy Commissioner and any other officer appointed by the State Government in this behalf.(e)'Deputy Excise and Taxation Commissioner' means the person appointed by that designation by the State Government to assist the Commissioner in relation to the districts under his charge.(ee)[ 'Excise and Taxation Officer' means a person appointed by that designation by the State Government to assist the Commissioner.] [See Notification dated 28.9.1979.](f)'Form' means the form appended to these Rules.(ff)[ 'Inspector' means a person appointed by that designation by the Government to assist the Commissioner.] [See P.G.G. LSP III dated 25.4.1980.](g)'Treasury' means the Government Treasury or Sub-Treasury of a district or tehsil, as the case may be, or a branch of the State Bank of India.(h)'Section' means a section of the Act.(i)'Year' means the financial year.(j)'Stamp' means an Entertainments Duty Stamp issued by the Punjab Government under sub-section (1) of the section 10 of the Act.
