Section 2 in Bihar Settlement of Taxation Dispute Rules, 2020
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context, -(a)"Form" means a form appended to this rule.(b)"section" means a section of the Act;(c)"the Act" means the Bihar settlement of Taxation Disputes Act 2019;(2)Other words and expressions used in these rules and not defined herein, but defined in the Act or in the Law or in the rules made thereunder, shall have the meanings respectively assigned to them in the Act or in the Law or in the rules made thereunder, as the case may be.
