2. Definitions.
(1) In these Rules unless the context otherwise requires-
(a) “Act” means the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976;
(b) “Form” means a form appended to these Rules;
(c) “Place of work” in relation to a person or employer, means the place where such person or employer ordinarily carries on his profession, trade, calling or employment
1. Published in the Karnataka Gazette, extraordinary, dated 10-05-1976, vide Notification No. FD 108 CSM 76, dated 06-05-1976
(2) The terms not defined in these rules shall have the meaning assigned to them in the Act.