(1) In these rules, unless there is anything repugnant in the subject or context,—
(a) “the Act” means the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997 (Tripura Act No. 3 of 1997).
(b) “Appropriate Government Treasury” means—the Treasury or sub Treasury of the sub-division where the place of work of a person or an employer is situated or such branches of the State Bank of India/United Bank of India in that sub-division as are already authorised to accept deposit on behalf of the treasury or sub-treasury ;
(c) “Additional Commissioner of Profession Tax” means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner ;
(d) “Assistant Commissioner of Profession Tax” means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner ;
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(e) “Commissioner” means the Commissioner of Profession Tax appointed under section 12 ;
(f) “form” means form appended to these rules;
(g) “Inspector of Profession Tax” means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner ;
(h) “Placcof work” in relation to a person or employer means the place where such person or employer ordinarily carries on his profession, trade, catlings or employment or the place where salary and wages are disbursed to an employee ;
(i) “Profession Tax Officer” means the officer of the State Government appointed by that designation by the State Government under sub-section (2) of section 12 to assist the Commissioner;
(j) “quarter” for the purpose of these rules, means a period of three months com mencing from 1st April, 1st July, 1st October and 1st January ;
(k) “section” means a section of the Act;
(l) “six months”, for the purpose of these rules, means a period of six months com mencing from 1st April and 1st October,
(2) Words and expressions used but not defined in these rules shall have the meanings respectively assigned to them in the Act.
GRANT OF CERTIFICATE OF REGISTRATION/ENROLLMENT AND AMEND MENT AND CANCELLATION THEREOF