Section 2(1) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(1)In these rules, unless the context otherwise requires, -(i)"Act" means the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994);(ii)"Average half-yearly income" means the average of the total gross income for the year earned by a person;(iii)"Director" means the Director of Rural Development;(iv)"Drawing and disbursing officer" means an officer in Central or State Government Department, quasi-Government or private company or organisation who is in-charge of passing of the pay bills and disbursement of pay to the employees;(v)"Form" means form appended to these rules;(vi)"General revision" means the revision of tax once in five years by the panchayat concerned;(vii)"Panchayat" means village panchayat constituted under the Act;(viii)"Place of work" means the place where a person liable to pay tax ordinarily carries on his profession, trade, calling or employment;(ix)"Tax" means the tax fixed on profession, trade, calling and employment by the panchayat concerned under sub-section (2) of section 198-B of the Act.
