Section 2 in The M.P. Municipal Accounts Rules, 1971
2.
In these rules unless the context otherwise requires :-(a)"Act" means the Madhya Pradesh Municipalities Act, 1961 (No. 37 of 1961);(b)"Head of Office" the Revenue Officer, Health Officer, Engineer, Water works Superintendent, Accounts Officer etc., shall each be deemed to be the Head of an office in regard to his respective section and all these Officers shall be subordinate to the Chief Municipal Officer;(c)"Drawing and Disbursing Officer" means the Chief Municipal Officer;(d)"Section" means the section of the Act;(e)"Treasury" means a Government treasury or sub-treasury', or a bank to which the Government treasury work has been made over and includes a banker with whom a Municipal Fund is kept under Section 108 (2) of the Act;(f)"Treasury Officer" includes the agents or manager of the bank and a banker with whom a Municipal Fund is kept under Section 108 (2) of the Act;(g)"Year" means the financial year beginning on the first of April and ending on the 31st March following;(h)Words and expression used but not defined in these rules shall have the meaning assigned to them in the Act.
