2. Definitions

(1)   In these rules, unless the context otherwise requires,-

(a)   Act means The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987.

(b)  Form means a form appended to these rules;

(c)   Government treasury means- 

(i)     as respects an importer, who is a dealer liable to pay tax under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the  Government treasury as defined in clause (f) of sub-rule (1) of rule 2 of the Maharashtra Value Added Tax Rules, 2005, made under the Maharashtra Value Added Tax Act, 2002 ;

(ii)    as respects an importer other than the one specified in clause (i),

(a)  where the importer ordinarily resides in a local area outside Greater Bombay, the treasury or sub-treasury as the case may be, of a district or taluka, provided that as respects an importer who ordinarily resides at District Headquarters outside Greater Bombay, the expression Government treasury shall also include-

(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); or

(ii)          (ii)  any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);

if he makes payment in cash or holds an account with any such branch and makes payment by cheque;

            (b) where the importer ordinarily resides in a local area in Greater Bombay, the Reserve Bank of India, Bombay or the State Bank of India, Bombay and would also include-

 (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); or

(ii) any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act. 1934 (2 of 1934); if he makes payment in cash or holds an account with any such branch and makes payment by cheque;

       (d)  Month means a month reckoned according to the British calendar;

       (e)   Section means section of the Act.

(2) Words or expressions used but not defined in these rules shall have the same meanings, respectively, assigned to them in the Ordinance or, as the case may be, in ¹[the Maharashtra Value Added Tax Act or the Maharashtra Value Added Tax Rules].

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1.     These words were substituted for the words the Bombay Sales Tax Act or the Bombay Sales Tax Rules by GNFD No. ENM 1312/C.R. 100/Taxation-1 dated 15^th September 2012.