Section 2 in The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997
2. Definitions.
- In these rules, unless the subject or Context otherwise requires;(1)(a)"Act" means the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990;(b)"Authorised representative" or "Representative" means -(i)a person authorised in writing by a hotelier to appear on his behalf 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;(c)"Form" means a form appended to these rules;(d)"Principal place of Business" means any place of business mentioned as the principal place of business in the application filed by a hotelier for registration;(e)"Quarter" in relation to the year means the period of three months ending on 30th June, 30th September, 31st December or 31st March;(f)"Section" means section of the Act;(g)"State Government" means the Government of Rajasthan;(h)'Treasury" means a Government treasury in the State of Rajasthan and includes a sub-treasury;(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.
