(1)In these rules, unless there is something repugnant in the subject or context,(a)"Act" means the Rajasthan Stamp Act, 1998 (Rajasthan Act No. 14 of 1999);(b)"District Level Committee" means the committee constituted by the State Government for a district from time to time for the purpose of determining the market value of the land;(c)"Form" means a form appended to these rules;(d)"Government" means the Government of Rajasthan;(e)"High Court" means the High Court of Judicature for Rajasthan;(f)"Inspector General of Stamps" means the Inspector General, Registration & Stamps appointed by the State Government;(g)"Section" means a section of the Act;(h)"Schedule" means the schedule to the Act, and includes a schedule, or table prescribing the rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfers of shares, debentures proxies and receipts;(i)"State" means the State of Rajasthan;(j)"Superintendent of Stamps" means the Superintendent of Stamps for Rajasthan and includes any other officer appointed by the Government to perform the functions of the Superintendent of Stamps for purposes of the Act and these rules, and[(j-a) "Year" means the period commencing from 1st April and ending on 31st March.] [Inserted by Notification No. S.O. 83, dated 14.7.2014 (w.e.f. 11.6.2004).](k)Words and expression used but not defined in these rules but defined in the Act shall have same meaning assigned to them in the Act.(2)The provision of the Rajasthan General Clauses Act, 1995, shall apply to the interpretation of these Rules in the same manner, as they apply to the interpretation of the Rajasthan Act.
