2a | “Act” | “Act” means the Building and Other Construction Workers’ Welfare Cess Act, 1996 (Act 28 of 1996); |
2b | “Main Act”r | “Main Act” means the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (Act 27 of 1996); |
2c | “Form” | “Form” means the form annexed to these rules; |
2d | all other words and expressions | all other words and expressions used in these rules but not defined and defined in the Act or in the main Act shall have the meanings respectively assigned to them in those Acts; |
2e | “specified” | “specified” means specified by a State Government by an order published in the Official Gazette; |
2f | “Cess Collector”e | “Cess Collector” means an officer appointed by the State Government for collection of cess under the Act; |
2g | “Assessing Officer” | “Assessing Officer” means a gazetted officer of a State Government or an officer of a local authority holding an equivalent post to a gazetted officer of the State Government appointed by such State Government for assessment of Cess under the Act; |
2h | “Appellate Authority” | “Appellate Authority” means an officer, senior in rank to the Assessing Officer, appointed by the State Government for the purposes of section 11 of the Act. |