In these rules, unless the context otherwise requires :
(a) Act means the Madhya Pradesh Vritti Kar Adhiniyam, 1995 (No. 16 of 1995);
(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) Quarter means a period of three months commencing from 1st April, 1st July, 1st October and 1st January;
(e) Section means a Section of the Act;
(f) Treasury in respect of a person or an employer  whose principal place of work is situated within the jurisdiction of a Profession Tax Assessing Authority, means the branch of a scheduled bank transacting business of the Government of Madhya Pradesh or any Government Treasury or sub-treasury as the case may be, located within the jurisdiction of the said authority.
1. Substituted for the words 'whose place of work' by Noti. No. 12, dt. 27.3.96 with effect from . 27.3.96.
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