In these rules, unless the context otherwise requires ‐

(1) "the Act" means the Maharashtra State on Professions, Trades, Callings and Employment Act, 1975;

(2) "Commissioner" includes a Special Commissioner, an Additional Commissioner, a Joint Commissioner and such other officer to whom the Commissioner has delegated his powers and duties either generally or in respect of any particular matter or class of matters;

(3) "Form" means a Form appended to these rules;

(4) "place of work" in relation to a person or employer, means the place where such person or employer ordinarily carries on his profession, trade, callings or employment;

(5) "prescribed authority" means the authority appointed under section 12 having jurisdiction over the area in which the place of work of a person or employer is situated;

(5A) "Quarter" in the relation to the year means the period of three months ending on the 30th June, 30th September, 31st December or 31st March;

(6) "Section" means a section of the Act;

(6A) [******]

(7) "treasury" means,‐

(a) in respect of a person or an employer whose place of work is situated within the jurisdiction of a prescribed authority in Brihan Mumbai, the bank or treasury shown in column number (2), if he makes payment in the manner shown in column number (3):

Serial No.	Name of the Bank or Treasury for making of payment	Manner of payment
		(a)	(b)
(1)	(2)	(3)
(i)	The Reserve Bank of India; Mumbai;	by cash, or	by cheque drawn on any branch of any bank, situated in the area of Brihan Mumbai and including area upto Palghar, Badlapur, Titwala and Panvel.
(ii)	Any branch of the State Bank of India or any of its Subsidiary Bank as defined in the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959) situated in Brihan Mumbai;	by cash, or	by cheque drawn on any branch of any bank, situated in Brihan Mumbai.
(iii)	Any branch situated in Brihan Mumbai of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);	by cash, or	by cheque drawn on the same branch.
(iv)	Any branch situated in Brihan Mumbai of a bank notified by the State Government in the Official Gazette, for the purposes of this paragraph after consultation with the Reserve Bank of India.	by cash, or	by cheque drawn on the same branch.

(b) in respect of a person or an employer whose place of work is situated within the jurisdiction of a prescribed authority outside Brihan Mumbai,‐

(A) if the principal place of work of a person or an employer is situated at the district headquarter, the bank or treasury shown in column number (2) if he makes payments in the manner shown in column number (3):

Serial No.	Name of the Bank or Treasury for making of payment	Manner of payment
		(a)	(b)
(1)	(2)	(3)
(i)	Reserve Bank of India, CBD Belapur where the principal place of work of a person or an employer is situated within the limits of the Municipal Corporation of Navi Mumbai;	by cash, or	by cheque drawn on any branch of any Bank, situated in the area of Brihan Mumbai and including area upto Palghar, Badlapur, Titwala and Panvel.
(ii)	Reserve Bank of India, Nagpur where the principal place of work of a person or an employer is situated within the limits of the Municipal Corporation of Nagpur;	by cash, or	by cheque drawn on any Branch of any Bank situated in Nagpur District.
(iii)	The treasury of the district where the principal place of work of a person or an employer within that jurisdiction is situated;	by cash
(iv)	Any branch of the State Bank of India or any of its Subsidiary Bank as defined in the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959), situated at the District Headquarters;	by cash, or	by cheque drawn on any branch of any bank, situated at the same district headquarters.
(v)	Any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934), situated at the District Headquarters;	by cash, or	by cheque drawn on the same branch.
(vi)	Any branch situated at district headquarters of a bank, notified by the State Government in the Official Gazette, for the purposes of this paragraph after consultation with the Reserve Bank of India	by cash, or	by cheque drawn on the same branch.

(B) in respect of a person or an employer whose place of work is situated within a place other than the district headquarter, the bank or the treasury shown in column number (2), if he makes payment in the manner shown in column number (3):

Serial No.	Name of the Bank or Treasury for making of payment	Manner of payment
		(a)	(b)
(1)	(2)	(3)
(i)	The treasury or sub-treasury as the case may be, of the district or taluka, where the principal place of work of a person or an employer within that jurisdiction is situated;	by cash
(ii)	Any branch of the State Bank of India or any of its Subsidiary Bank as defined in the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959), situated in the District;	by cash, or	by cheque drawn on any branch of any bank, situated at the same taluka.
(iii)	Any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934), situated in the District which branch is notified, from time to time in the Official Gazette, by the State Government;	by cash, or	by cheque drawn on the same branch.
(iv)	any branch situated in the District of a Bank notified by the State Government for the purposes of this paragraph after consultation with the Reserve Bank of India.	by cash, or	by cheque drawn on the same branch.

(c) in respect of a non-resident person or an employer, the Reserve Bank of India, Mumbai;

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