Section 2 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
2. Definitions.
- In these Rules, unless the context otherwise requires,-(a)"Act" means, the U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 (Act No. 1 of 1939);(b)"manager" or "agent" means a person expressly authorised in writing by a dealer to act as his manager or agent for all or any of the purposes of these rules and in respect of all or any place or places of business of sale, such authority having been accepted in writing by such person and filed with the registering authority;(c)"registering authority" means-(i)in case a dealer applies for a registration certificate in respect of one district, the District Magistrate of that district; and(ii)in case a dealer applies for a registration certificate in respect of more than one district, the Excise Commissioner, Uttar Pradesh;(d)"registration certificate" means the registration certificate granted under the provisions of the Act and these rules;(e)"tax" means the tax levied under the provisions of Section 3 of the Act.
