2. Definitions.

In these rules, unless the context otherwise requires,

(a) "Act" means the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988;

(b) "Check post" means a Check post established [under Section 78 of the RST Act, 1994];

(c) "Commercial Taxes Officer" means the Commercial Taxes Officer as defined in S.2 (10), RST Act, 1994 and also includes Assistant Commissioner, Commercial Taxes, as defined in S.2 (6) of the said Act