CHAPTER I
PRELIMINARY
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)
(deleted.)
(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 Ward A, 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.