Section 2(1) in The Orissa Entertainment Tax Rules, 2006
(1)In these rules, unless there is anything repugnant in the subject or context-(a)"Act" means the Orissa Entertainment Tax Act, 2006;(b)"Additional Entertainment Tax Officer" means an officer appointed under Sub-section (2) of Section 3;(c)"Assistant Entertainment Tax Officer" means an officer appointed under Sub-section (2) of Section 3;(d)"Commissioner" means the Commissioner of Entertainment Tax appointed under Sub-section (1) of Section 3;(e)"Entertainment Tax Officer" means an officer appointed under Sub-section (2) of Section 3;(f)"Form" means a form appended to these rules;(g)"Section" means a Section in the Act;(h)"Treasury" means a Government Treasury and includes a District Treasury, Special Treasury and Sub-Treasury.
