Section 2 in The Kerala Agricultural Income Tax Rules, 1991
2. Definitions.
(1)In these rules, unless the context otherwise requires-(a)'Act' means the Kerala Agricultural Income Tax Act, 1991 (Act 15 of 1991);(b)"Chapter", "Schedule" and "Section" mean respectively the Chapter and the Section and the Schedule to the Act;(c)"Government Treasury" means a District Treasury, Sub- Treasury or Additional Sub-Treasury of the State Government;(d)"State Representative" means any Officer appointed or deputed to be a State Representative to receive on behalf of the "State" all notices and orders issued by the Kerala Agricultural Income Tax Appellate Tribunal and generally to appear, act, plead and file any petition before the Tribunal.(2)All references to 'Forms' in these rules shall be construed as reference to the forms set out in appendix hereto.
