In these rules, unless the context otherwise requires;
(a) "Act" means the Punjab State Development Tax Act, 2018 (Punjab Act No.11 of 2018);
(b) "Form" means a Form appended to these rules;
(c) "place of work" in relation to a person or employer means the place where such person or employer ordinarily carries on his profession, trade, calling or employment;
(d) "section" means a section of the Act; and
(e) "treasury" in respect of a person or an employer enrolled or registered within the jurisdiction of a designated officer, means the branch of a scheduled bank transacting business of the Government of Punjab or any Government Treasury or sub-treasury, as the case may be, located within the jurisdiction of the said officer.