- In these rules unless the context otherwise requires;(a)"Act" means the Goa Tax on Luxuries [* * *] [Omitted by the (Amendment) Rules, 2001.] Act, 1988 (Act No. 17 of 1988).(b)"Appropriate Assessing Authority" means:(i)in relation to any particular [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.], the Luxury Tax Officer or the Assistant Luxury Tax Officer within whose jurisdiction the hotelier's place of business is situated;(ii)in relation to a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] who has more than one place of business in the State, the Luxury Tax Officer or the Assistant Luxury Tax Officer within whose jurisdiction the head office of such business is situated;[* * *] [Items (iii) and (iv) of clause (b) of rule 2 was is inserted by the (Amendment) Rules, 2001 and later omitted by the (Amendment) Rules, 2007.](c)[ "Appropriate Government Treasury" means any treasury or taluka sub-treasury or the Reserve Bank of India (RBI), or a branch of the State Bank of India (SBI) or it's subsidiary, or any bank so notified by the Government, situated in the area in which the hotelier concerned has his place of business or the head office, if the business is carried on at more than one place in the State, and includes cyber treasury so notified by the Government.] [Substituted by the (Amendment) Rules, 2008.].(d)"Assistant Commissioner" means the person appointed under section 3 to assist the Commissioner;(e)"Assistant Luxury Tax Officer" means the person appointed by that designation by the Government under section 3 to assist the Commissioner;(f)[ "Accounting year" means the period from 1st of April to 31st of March;] [Substituted by the (Sixth Amendment) Rules, 2010.](g)"Agent" means a person authorized in writing under section 43 to appear on behalf of a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or other person before any authority under the Act;(h)"Form" means a form appended to these rules;(i)"guest" means the person in whose name the accommodation in a hotel is booked;(j)"Government" or "the Government" when referred to as a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] shall mean any State Government or the Central Government, as the case may be;(k)"Inspector" means a Luxury Tax Inspector appointed under section 3 to assist the Commissioner for carrying out the purposes of the Act;(l)"Luxury Tax Officer" means the person appointed by that designation by the Government under section 3 to assist the commissioner;(m)"month" means a calendar month;(n)"Quarter" in relation to the year as defined in clause (a) of section 2 means(i)in relation to the financial year, the period of three months ending on 30th June, 30th September, 31st December or 31st March; [* * *] [Omitted by the (Sixth Amendment) Rules, 2010.][* * *] [Omitted by the (Sixth Amendment) Rules, 2010.](o)"registering authority" means as respect a [hotelier or proprietor, as the case may be] [The 'dealer' is substituted by the word 'hotelier' by the (Amendment) Rules, 1996 and later substituted by the (Sixth Amendment) Rules, 2010.], the Luxury Tax Officer having jurisdiction over the local area in which any place or places of business of the [hotelier or proprietor, as the case may be] [The 'dealer' is substituted by the word 'hotelier' by the (Amendment) Rules, 1996 and later substituted by the (Sixth Amendment) Rules, 2010.] are situated;(p)"return period" means the period for which returns are to be furnished by a [hotelier or proprietor, as the case may be] [The 'dealer' is substituted by the word 'hotelier' by the (Amendment) Rules, 1996 and later substituted by the (Sixth Amendment) Rules, 2010.] under these rules;(pp)[ "Schedule" means a Schedule appended to these rules;] [Inserted by the (Amendment) Rules, 1996.](q)"Section" means a section of the Act;(r)"word and expression" used but not defined in these rules shall have the same meaning respectively assigned to them in the Act.
