2. Definitions

(1) In these rules unless the context otherwise requires :
(a) "Act" means the Andhra Pradesh Tax on Professions, Trades, Callings and Employment Act, 1987;
(b) "Form" means a form appended to these rules ;
(c) "Month" means a calendar month ;
(d) "Place of work" in relation to person or employer, means the place where such person or employer ordinarily carries on his profession, trade, calling or employment ; 
(e) "Section" means a Section of the Act ;
(f) "Treasury" means a treasury or sub-treasury of the State Government.

(2) Words and expressions used, but not defined, in these rules shall have the meanings respectively assigned to them in the Act.