Section 2 in The Rajasthan Municipalities (Octroi) Rules, 1962
2. Definitions.
(1)In these rules, unless the context otherwise requires:-(a)'Act' means the Rajasthan Municipalities Act, 1959 (Act No. 38 of 1959);(aa)[ "Agreement" means agreement for the collection of octroi entered between contractor and municipality.] [Added by 20.10.94.](b)'Board' includes a Municipal Council;(bb)[ "Contractor" means a person or firm or corporate body in whose favour tender/open auction has been opened/held and negotiation or agreement has been done by municipality for the purpose of collection of octroi.] [Added by 20.10.94.](c)'Executive Officer' includes the Commissioner of a Municipal Council and in the case of a Board for which no Executive Officer has been appointed, its Secretary;(d)'Form' means a form appended to these rules;(e)'Goods' includes animals;(ee)[ "Incharge of Octroi Out-Posts" means incharge of Octroi Outposts as prescribed under these rules or contractor or his agents or servants authorised by municipality.] [Added by 20.10.94.](f)'Octroi Superintendent' means the principal Officer of the Board appointed for the purpose of discharging duties in connection with the levy, assessment and collection of octroi and includes an officer with any designation who may be entrusted by the Board with the aforesaid duties either exclusively or in addition to other duties;Clarification of the Definition of "Octroi Superintendent"Circular No. Tax/F(6) LSG/61/113/27-11582, dated 30-4-1963It has come to the notice of the Government that the definition of 'Octroi Superintendent' given in sub-clause (f) of clause (1) of rule 2 of the Rajasthan Municipalities (Octroi) Rules, 1962 is not being interpreted correctly by the various Municipalities. It is hereby clarified that the appointment of the Octroi Superintendent within the meaning of this rule may be made in the following order:-
