Section 2 of the LBT Rules (Act) defines the following terms
The exact wordings of Section 2 of the act are reproduced below :-
In these rules, unless the context otherwise requires,-
(a) "Act " means the Bombay Provincial Municipal Corporations Act, 1949 (Bom LIX of 1949) ;
(b) "Appointed day" means the day as notified by the Government, in the Official Gazette, to be the day from which the levy of local body tax is to commence in the area of a Corporation.
(c) "Designated Bank" means the bank authorized by the Corporation, to accept the payment oflocal body tax on its behalf.
(d) "Form" means a form appended to these rules.
(e) "Section" means a section of the Act.
(j) "Schedule A:", in relation to a Corporation, means a schedule as notified by the State Government in the Official Gazette, under the provisions of section 99B enumerating goods on which and the rates at which local body tax is leviable under the provisions of the Act, in the area of such Corporation.
(g) "Schedule B", in relation to a Corporation, means a schedule as notified by the State Government in the Official Gazette, under the provisions of section 152Q enumerating goods on which no local body tax is leviable under the provisions of the Act, in the area of such Corporation.
(h) ''Notified day" means the day on which the Government publishes a notification in the Official Gazette, directing a Corporation to levy in lieu of octroi, cess ro, as the case may be, local body tax, in its area.
The exact wordings of Section 2 of the act are reproduced below :-
In these rules, unless the context otherwise requires,-
(a) "Act " means the Bombay Provincial Municipal Corporations Act, 1949 (Bom LIX of 1949) ;
(b) "Appointed day" means the day as notified by the Government, in the Official Gazette, to be the day from which the levy of local body tax is to commence in the area of a Corporation.
(c) "Designated Bank" means the bank authorized by the Corporation, to accept the payment oflocal body tax on its behalf.
(d) "Form" means a form appended to these rules.
(e) "Section" means a section of the Act.
(j) "Schedule A:", in relation to a Corporation, means a schedule as notified by the State Government in the Official Gazette, under the provisions of section 99B enumerating goods on which and the rates at which local body tax is leviable under the provisions of the Act, in the area of such Corporation.
(g) "Schedule B", in relation to a Corporation, means a schedule as notified by the State Government in the Official Gazette, under the provisions of section 152Q enumerating goods on which no local body tax is leviable under the provisions of the Act, in the area of such Corporation.
(h) ''Notified day" means the day on which the Government publishes a notification in the Official Gazette, directing a Corporation to levy in lieu of octroi, cess ro, as the case may be, local body tax, in its area.
