The Chhattisgarh Gram Panchayat Terminal Tax (Assessment and Collection) on the Goods Exported in Limits Rules, 2003 2

Section 2 · Section 2

In these rules, unless the context otherwise requires :-

(1)

"Act" (Adhiniyam) means Chhattisgarh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994);

(2)

"Format" means format enclosed with these rules;

(3)

"Goods" means Goods listed in Schedule One;

(4)

"Section" means Section of the Act;

(5)

"Terminal tax" means Chhattisgarh Panchayat Raj Act, 1993 Section 77 (2) Terminal tax on goods exported from Gram Panchayat within Janpad Panchayat pre-permitted Gram Panchayat limits;

(6)

"Gram Panchayat limits" means Chhattisgarh Panchayat Raj Act 1993 Section 3 and related Section 129 (k) within the notified "Village" area;

(7)

"Panchayat" means Zila Panchayat, Janpad Panchayat and Gram Panchayat;

(8)

"Schedule" means the enclosed Schedule one of the rules, Maximum rate which is mentioned as per Chhattisgarh Panchayat Raj Act, 1993 Section 78;

(9)

"Return" means the form appended to these rules;

(10)

"Secretary" means Secretary of Gram Panchayat;

(11)

"Value of Goods" means the value given to the goods by the trader;

(12)

"Tax assessment Group" means Tax assessment group which formed as per these rules and which includes, one Panch nominated by Gram Panchayat and who is related with Panchayat and social education inspector in the region.

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