Section 2 in The Maharashtra Agricultural Income-Tax Rules, 1962
2. Definitions.
- In these rules, unless the context otherwise requires,-(a)"Act" means the Maharashtra Agricultural Income-tax Act, 1962;(b)"Form" means a form appended to these rules;(c)"Government Treasury" means in Greater Bombay, the Reserve Bank of India, and in other place, the Treasury or Sub-Treasury, as the case may be, of the district, taluka or tahsil;(d)"Section" means a section of the Act;(e)"Tax" means agricultural income-tax payable under the Act and includes any sum by way of penalty;(f)"Tribunal" means the Tribunal mentioned in section 21 of the Act.
