Section 2 in The Punjab Passengers and Goods Taxation Rules, 1952
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context, -(a)'Act' means the Punjab Passengers and Goods Taxation Act, 1952;(b)'Agent' means a person authorised in writing by an owner to appear on his behalf before any officer empowered under the Act to carry out the purposes of the Act; being -(i)a relative of the owner; or(ii)a person in the regular and whole-time employ of the owner; or(iii)a person who has been enrolled as a Chartered Accountant in the Register of Accounts maintained by the Union Government under the Auditor's Certificate Rules, 1932, or has passed an Accountancy examination recognised in this behalf by the State Government; or(iv)A person who possesses a degree in commerce, law, economics or banking including higher auditing conferred by any Indian University incorporated by law for the time being in force or any foreign University duly approved in this behalf by the State Government.(c)[ "Assessing Authority" in respect of any owner means the officer incharge of the district or the Excise and Taxation Officer incharge of the circle within whose territorial jurisdiction the owner's place of business is situated or an officer not below the rank of an Assistant Excise and Taxation Officer directed by the Commissioner to exercise the powers of, and perform the duties and functions of, Assessing Authority. [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(5)/74, dated 4th November, 1974.]Explanation. - Officer incharge means an officer not below the rank of the Excise and Taxation Officer.](d)Assistant Excise and Taxation Officer means the person appointed by that designation by the State Government under Section 7 of the Act to assist the Commissioner;(dd)[ "Deputy Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under Section 7 of the Act to assist the Commissioner] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(12)/74, dated 4th November, 1974.];(e)'Excise and Taxation Officers' means the person appointed by that designation by the State Government under Section 7 of the Act, to assist the Commissioner;(f)'form' means the form appended to these rules;(g)'free luggage allowances' means the weight of the personal luggage allowed to be carried, free of charge, in a stage carriage by a passenger travelling by that carriage;(h)'goods receipt' means the receipt prepared by an owner of a motor vehicle in respect of the goods carried or transported by him;(hh)[ "Joint Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under Section 7 of the Act to assist the Commissioner.] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/Section 22/Amd.(5)/74, dated 4th November, 1974.](j)'Treasury' means the Government Treasury, or Sub-Treasury of a district or tehsil, as the case may be;(k)'month' means a calendar month according to the British Calendar;(m)[ 'place of business' in relation to an owner means the place in State, where the account of business are kept and if there are more than one such places (hereinafter called the branches), such place as is nominated by him as his head office and if no such nomination is made by him, the branch which is nominated by the Commissioner, as the head office.] [Substituted vide Haryana Government Notification No. GSR 91/PA.16/52/Section 22/Amd.(3)/74, dated 19th November, 1974.](n)'section' means a section of the Act;(p)'stamp' means the stamp issued by the State Government under Rule 9;(q)'ticket' means a ticket issued by an owner;(r)'year' means the Financial year;(s)[ 'Prescribed Authority' means the purpose of - [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/Section 22/Amdendment(5)/74, dated 4th November, 1974.](i)Sections 3, 6, 9, 11, 12 and 21, the Assessing Authority;(ii)Sections 13, 13A and 14, an officer of the Excise and Taxation Department who is not below the rank of Taxation Inspector within his jurisdiction or an officer of any other department of the State Government authorised by the Commissioner in his behalf and within the jurisdiction as specified by the Commissioner].
