| 2. Definitions   (1) In these Rules, unless the context otherwise requires -- (a) `Act` means the Andhra Pradesh Tax on Entry of Motor Vehicles into Local Area Act, 1996   (b) `Form` means a form appended to these rules   (c) `Government Treasury` means a Treasury or sub-treasury of the Government.   (d) `Month` means a calendar month.  (e) `Section` means a Section of the Act.    (2) Words and expressions used but not defined, in these rules shall have the same meaning respectively assigned to them in act. |