2.  Definitions

In these rules, unless the context otherwise requires.

            (a) "Form" means a Form appended to these rules.

            (b) "Government Treasury" means a treasury or sub-treasury of Government or branch of the State Bank of India or State Bank of Patiala situated in the District in which the dealer or the person importing Motor Vehicle or accessories of Motor Vehicle or both resides or has his place of business, as the case may be;

            (c) "Government"  means the Government of State of Punjab in the Department of Excise and Taxation;

            (d) "Ordinance" means the Punjab Tax on Entry of Goods into Local Areas Ordinance; 1999

            (e) "Section"  means Section of the Ordinance: and

            (2)       Words or expressions  used but not defined in these rules, shall have the same meanings, respectively, assigned to them in the Ordinance or, in the Punjab Value Added Tax Act, 2005 or the rules framed thereunder as the case may be.