2. Definitions.

(1) In these Rules unless the context otherwise requires-

(a) “Act” means the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976;

(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

1. Published in the Karnataka Gazette, extraordinary, dated 10-05-1976, vide Notification No. FD 108 CSM 76, dated 06-05-1976

1. (d) “Section” means a section of the Act;

1. (e) “Treasury” means the treasury of the District, the Taluk or sub-Taluk and includes the Reserve Bank of India or any of its agency Banks in places where the cash transactions of the Government are handed by the Reserve Bank or any of its agency Banks.

(2) The terms not defined in these rules shall have the meaning assigned to them in the Act.