- In these rules, unless there is anything repugnant in the subject or context,-(a)"The Act" means the Bihar Entertainments Tax Act, 1948;(b)"Circle" means, in relation to a proprietor, a unit or Commercial Taxes Administration created under the relevant provisions of law relating to tax on sale and purchase of goods in the State of Bihar for the time being in force, within the local limits of which, the place of an entertainment of the proprietor is situated;(c)"Form" means a form appended to these rules;(d)"Fortnight" means a fortnight ending on the 15th day or on the last day of a month according to the Gregorian Calendar;(e)"Government Treasury" means, in relation to a proprietor, the Treasury or Sub-Treasury, as the case may be, of the district or sub-division, where his place of entertainment is situated or the Treasury or Sub-Treasury specified in the certificate of registration granted to him under rule 5;(f)"Inspecting Officer" means the Commissioner of Commercial Taxes, the Additional Commissioner of Commercial Taxes, the Senior Joint Commissioner of Commercial Taxes, the Joint Commissioner of Commercial Taxes, the Deputy Commissioner of Commercial Taxes, the Assistant Commissioner of Commercial Taxes, the Commercial Taxes Officer (hereinafter referred to as the Commissioner, the Additional Commissioner, the Senior Joint Commissioner, the Joint Commissioner, the Deputy Commissioner, the Assistant Commissioner, the Commercial Taxes Officer, respectively) or any other officer appointed by the State Government to discharge the function of any Inspecting Officer or prescribed authority under all or any of the provisions of the Act or these rules;(g)"Prescribed Authority" unless specified otherwise, means the Deputy Commissioner, the Assistant Commissioner or the Commercial Taxes Officer of the Circle or sub-circle;(h)"Quarter" means a quarter ending on the 31st March, 30th June, 30th September, or 31st December of a year;(i)"Section" means a section of the Act;(j)"Stamp"means a stamp (not previously used) referred to in clause (c) of sub-section (1) of Section 5;(k)"Sub-circle" means, in relation to a proprietor, a unit of Commercial Taxes administration created under the relevant provisions of law relating to tax on sale and purchase of goods in the State of Bihar, for the time being in force, within the local limits' of which, the place of entertainment of the proprietor is situated;(l)"Tax" means tax levied under the Act;(m)"Treasury Officer" means in relation to a proprietor, a Treasury Officer or an Assistant Treasury Officer or Sub-Treasury Officer of the Treasury or Sub-Treasury specified in the certificate of registration granted under rule 5;(n)"The Tribunal"means the tribunal constituted under the relevant provisions of the law relating to tax on sale and purchase of goods in the State of Bihar, for the time being in force;(o)"Week" means the period beginning from Monday and ending with the following Sunday.
