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Section 2   [ View Judgements ]

Definitions


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 [1] 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.



FOOTNOTES:

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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