Section 2 in The Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits, Rules, 1996
2. In these rules, unless the context otherwise requires .
-(a)"Act" means the Madhya Pradesh Municipal Corporation Act, 1956 (No. 23 of 1956) or the Madhya Pradesh Municipalities Act. 1961 (No. 37 of 1961) as the case may be:(b)"Section" means section of the Act;(c)"Terminal tax" means the terminal tax on goods exported from the Municipal limit in accordance with the sanction of State Government under clause (o) of sub-section (2) of Section 132 of the Madhya Pradesh Municipal Corporation Act, 1956 and the tax described in clause (xvi) of sub-section (1) of Section 127 of the Madhya Pradesh Municipalities Act, 1961;(d)"Municipal limit" means a larger urban area notified under sub-section (2) of Section 7 of the Madhya Pradesh Municipal Corporation Act, 1956 and smaller urban area or transitional area notified under sub-section (2) of Section 5 of the Madhya Pradesh Municipalities Act, 1961.(e)"Municipality" means Municipal Corporation, Municipal Council or Nagar Panchayat.(f)"Schedule" means the rale determined, subject to the maximum rate described in the scheduled appended to these rules, under Section 133 of the Madhya Pradesh Municipal Corporation Act, 1956 or Section 129 of the Madhya Pradesh Municipalities Act. 1961, as the case may be.(g)"Return" means the form appended to these rules.
