Section 2(9) in Uttarakhand Value Added Tax Rules, 2005
(9)"Lawyer" means an Advocate, Vakil or Attorney of any High Court, a Barrister-at-law, a pleader, a mukhtar or a Revenue Agent;[(9-A) "Quarter" means -[Added by Notification No. 835/2016/181(120)27(8)/2008, dated 4.10.2016 (w.e.f. 11.11.2005)](a)First Quarter 1st April to 30 June;(b)Second Quarter 1st July to 30 September;(c)Third Quarter 1st October to 31st December;(d)Fourth Quarter 1st January to 31st March.]
