Section 2(1) in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
(1)In these rules, unless the context otherwise requires;(a)"Act" means the Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000;(b)"Form" means a Form appended to these rules;(c)"jurisdiction of prescribed authority" means area determined by the Commissioner.(d)"place of work" in relation to a person or employer, means the place where such person or employer, ordinarily carries on his profession, trade, calling or employment or the place where salary or wages are disbursed to an employee;(e)"Prescribed Authority" means the Assistant Commissioner Commercial Taxes or the Commercial Taxes officer or the Assistant Commercial Taxes officer having jurisdiction for the time being;(f)"quarter" in relation to the year means a period of three months ending on the 30th June, 30th September 31st December or 31st March;(g)"section" means a section of the Act;(h)"Treasury" means (i) a Government treasury in the State of Rajasthan and includes a sub-treasury and(ii)authorised branches of the State Bank of Bikaner and Jaipur or any other authorised banks.
