2. In these rules, unless the context otherwise requires, -
(a) “Form” means a form appended to these rules;
(b) “Government Treasury” means in Greater Bombay the Reserve Bank of India, Bombay and in other places, the Treasury or Sub-Treasury of the district or taluka;
1[(c) “Act” means the Maharashtra Purchase Tax on Sugarcane Act, 1962;]
2[(c-a) “Assessing Authority” means the Senior Deputy Commissioner of Purchase Tax (Sugarcane), Deputy Commissioner of Purchase Tax (Sugarcane), Assistant Commissioner of Purchase Tax (Sugarcane) or as the case may be, the Purchase Tax Officer (Sugarcane), to whom the power to assess a dealer has been delegated by the Commissioner and within whose jurisdiction the place of business of the dealer or, as the case may be, the chief place of business of the dealer, is situated.]
(d) “Section” means a section of 1(the Act ;)
(e) Words and expressions used but not defined in these rules shall have the meanings as defined in 1[the Act.].
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1 Subs. by G.N.of 8-11-1963.
2 Inserted by G.N. of 19.1.1996 w.e.f.1.10.1995 and again substituted by G.N.SCPT-1011/CR-207/Taxation-3 dated 4th July 2012. Prior to substitution this clause (c-a) read as under:
“(c-a) Assessing Authority.- Assessing authority means the Senior Assistant Commissioner of Purchase Tax (Sugarcane), Assistant Commissioner of Purchase Tax (Sugarcane) or, as the case may be, the Purchase Tax Officer (Sugarcane), to whom the power to assess a dealer has been delegated by the Commissioner and within whose jurisdiction the place of business of the dealer or, as the case may be, the chief place of business of the dealer, is situated.”