Section 2 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
2. Definitions.
- In these regulations, unless there is anything repugnant in the subject or context:-(i)'Act' means the Andhra Pradesh Value Added Tax Act, 2005.(ii)'Appeal' means a memorandum of appeal to the Appellate Tribunal filed under Section 33 of the Act;(iii)'Chairman' means the Chairman of the Tribunal:(iv)'Form' means a form annexed to these regulations:(v)'Gazette' means the Andhra Pradesh gazette:(vi)'Legal Representative' means a person who in law represents the estate of a deceased person, and includes a universal donee or legatee or a part of an estate and any person decided by the Tribunal to represent the deceased person in the proceedings pending before it unless and until a competent Court has decided otherwise:(vii)'Party' means the appellant or applicant and includes his pleader or authorized agent;(viii)'Pleader' means a pleader as defined in sub-section (15) of Section 2 of the Code of Civil Procedure, 1908.(ix)'Rules' means the Andhra Pradesh Value Added Tax Rules, 2005;(x)'Secretary' means the person who is for the time being discharging the functions of the Secretary to the Tribunal;(xi)'Section' means a section of the Act;(xii)'State Representative' means an officer appointed by the State Government to receive on their behalf notices issued by the Tribunal and generally to appear, act and plead on their behalf in all proceedings before the Tribunal and includes an officer appointed to act on his behalf in his absence;(xiii)'Tribunal' means the Appellate Tribunal;(xiv)Words and expressions used but not defined in these regulations shall have the meaning assigned to them in the Act and the Rules.Chapter - II Headquarters, Sittings and Office Hours
