Section 2 in The Kerala Tax on Luxuries Rules, 1976
2. Definitions.
- In these rules, unless the context otherwise requires.(a)the "Act" means the Kerala Tax on Luxuries Act, 1976;(b)"Assessee" means a person by whom luxury tax or any other sum of money is payable under the Act and includes every person in respect of whom any proceedings under this Act have been taken for the assessment of luxury tax payable by him;(c)"Form" means a form appended to these Rules;(d)"month" means a calendar month;(e)"section" means a section of the Act;
