2. Definitions.

In these rules, unless the context otherwise requires;

(1) "the Act" means the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975;

(2) Commissioner includes a Special Commissioner, an Additional Commissioner, a Joint Commissioner and such other officer to whom the Commissioner has delegated his powers and duties either generaly or in respect of any particular matter or class of matters;    

(3) "Form" means a Form appended to these rules;

(4) "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;

 (5) "prescribed authority" means the authority appointed under section 12 having jurisdiction over the area in which the place of work of a person or employer is situated;

 (5A) "Quarter" in relation to the year means the period of three months ending on the 30th June, 30th September, 31st December or 31st March;

(6) "section" means a section of the Act;

(7) "treasury" means-

 (A) as respects a person or an employer, whose place of work is situated within the jurisdiction of a prescribed authority outside Greater Bombay-

(i) the treasury or sub-treasury as the case may be, of the district or taluka, in which the said place of work is situated;

(ii) any branch of the State Bank of India or of any subsidiary branch as defined in the State Bank of India Act, 1959 (38 of 1959) of the district or taluka , in which the said place of work is situated;

(iii) any of the branch of a corresponding new bank constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) of the district or taluka , in which the said place of work is situated;

(iv) any branch of the State Bank of India or any subsidiary branch as defined in the State Bank of India Act, 1959 (38 of 1959) or any of the branch of a corresponding new bank constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) as may be notified by the State Government in the Official Gazette and if such person or an employer holds an account with any such branch and makes payment by cash or cheque.

(b) as respects a person or an employer, whose place of work is situated within the jurisdiction of a prescribed authority in Greater Bombay

(i) the Reserve Bank of India (Fort Office or Byculla Office), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward "C" of Greater Bombay;

(ii) the State Bank of India (Head Office), Bombay, if his place of work within that jurisdiction is situated in Municipal WardA, D, F or G of Greater Bombay;

(iii) the State Bank of India (Masjid Bunder Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward B of Greater Bombay;

(iv) the State Bank of India (Byculla Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward E of Greater Bombay;

(v) the State Bank of India (Ghatkopar East or Ghatkopar West Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward L, M, N or T of Greater Bombay;

(vi) the State Bank of India (Vile-parle Branch or Vakola Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward H or L or Vile Parle Area of Municipal Ward K of Greater Bombay;

(vii) the State Bank of India (Andheri Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward K of Greater Bombay;

(viii) the State Bank Of India (Saki Naka Branch), Bombay, at the option of the person or employer if his place of work within that jurisdiction is situated in Municipal Ward K, L, or N of Greater Bombay;

(ix) the State Bank of India (Goregaon West Branch or Malad Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward P of Greater Bombay;

(x) the State Bank of India (Kandivli Industrial Estate Branch or Kandivli (West) (Branch), if his place of work within that jurisdiction is situated in Kandivli area of Municipal Ward R of Greater Bombay;

(xi) the State Bank Of India (Borivali Branch), Bombay if his place of work within that jurisdiction is situated in any area other than Kandivli area of Municipal Ward R of Greater Bombay:

Provided that, as respects a person or an employer whose place of work is situated in Greater Bombay "treasury" also means

(i) any branch of the State Bank of India or of any subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959).

(ii) any of the branches of a corresponding new Bank constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970);

If such person or employer makes payment in cash or if the holds an account with any such branch and makes payment by cheque.

(8) Words and expressions, used, but not defined, in these rules shall have the meanings respectively assigned to them in the Act.