Section 2 in Haryana Local Area Development Tax Rules, 2001
2. Definitions.
- In these rules, unless the context otherwise requires, -(a)"Act" means the Haryana Local Area Development Tax Act, 2000 (Act 13 of 2000);(b)"Appropriate Government Treasury" means a treasury or sub- treasury of Government or a branch or subsidiary of the State Bank of India situated in the local area in which the importer concerned has his place of business or the head office in the State, if there are branches and where any amount is recovered or collected, the local area in the State in which the amount is recovered or collected;(c)"Circle" means a circle in the concerned district demarcated by Deputy Excise and Taxation Commissioner incharge of the district, subject to approval by the Commissioner, for the purpose of administration under the Act;(d)"Form" means the form appended to these rules;(e)"Section" means the Section of the Act;(f)words and expressions used in these rules, but not defined shall have the meanings, respectively assigned to them in the Act.
