UPTEGLA Rules 2

Section 2 · Definitions

(1)

In these Rules, unless there is anything repugnant in the subject or context:-

(a)

"Act" means the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007.

(b)

"Form" means a form appended to these rules.

(c)

"Section" means a section of the Act.

(2)

Words and expressions not defined in these rules but defined in the Act shall have the meanings assigned to them in the Act.

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