2. Definitions.—In these rules, unless the context otherwise requires,-

(a) "Act" means the Maharashtra Tax on Luxuries Act, 1987;

(b) "accounting year" means the year by reference to which the accounts of a hotelier are ordinarily maintained;

(c) "agent" means a person authorised in writing under section 48 of the Act to appear on behalf of a hotelier or other person before any authority under the Act;

(d) "chief place of business" means in relation to a hotelier in any area within the jurisdiction of Luxury Tax Officer, the place of business mentioned as his chief place of business in the certificate of registration granted under section 8 of the Act;

(e) "Form" means a form appended to these rules;

(f) "guest" means the person in whose name the accommodation in a hotel is booked;

(g) "Government/treasury" means—

(i) as respects a hotelier who is, or is liable to be, registered within the jurisdiction of a Luxury Tax Officer outside Greater Bombay, the treasury or sub-treasury, as the case may be, of the district or taluka where the chief place of business of the hotelier within that jurisdiction is situated;

Provided that, as respects a hotelier whose place of business is situated at the District Headquarters or at (1) Purli-Vaijanath in Beed District; (2) Shegaon in Buldhana District; (3) Lonand in Satara District; (4) Jaisingpur and Ichalkaranji in Kolhapur District; (5) Virar in Thane District; (6})Pimpri, Chinchwad and Bhosari in Pune District outside Greater Bombay, the expression 'Government Treasury' also includes-

(a) 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); or

(b) any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934),

if he makes payment in cash or holds an account with any such branch and makes payment by cheque.

(ii) as respects a hotelier who is, or is liable to be, registered withkn the jurisdiction of a Luxury Tax Officer in Greater Bombay,-

(a) The Reserve Bank of India,

(b) The State Bank of India,

(c) (A) 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);

(b) any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934),

if he makes payment in cash or holds an account with any such branch and makes payment by cheque.

(h) "Government" or "the Government" when referred to as a hotelier shall mean any State Government or the Central Government, as the case may be;

(i) "Quarter" in relation to the year as defined in clause (q) of section 3, means--

(i) in relation to the financial year, the period of three months ending on the 30th June, 30th September, 31st December or 31st March; and

(ii) in relation to the accounting year, each of the following periods of such year,--

(1) the period, from the first day of such year to the last day of the third month;

(2) three months ending on the last day of the sixth month thereof;

(3) three months ending on the last day of the ninth month thereof; and

(4) the remaining period ending on the last day of the year:

Provided that, when the accounting year, which is other than the financial year,--

(A) consists of one or more additional months, whether known by the name of Adhik Mass or any other name, the particular quarter or quarters, which comprise such additional month or months shall consists of four months, and

(B) consists of a quarter in which a month is eliminated due to Kshaya or any other reason, such quarter shall consists of two months;

(j) "registering authority" means as respect a hotelier, the Luxury Tax Officer having jurisdiction over the local area in which any place or places of business of the hotelier are situated;

(k) "section" means the section of the Act;

(l) words and expression used but not defined in these rules shall have the same meaning respectively assigned to them in the Act.