2. Definitions. -

(1) In these rules, unless there is anything repugnant in the subject or context, -

(d) "appropriate Government Treasury" means a Treasury or Sub-Treasury of Government or a branch of the State Bank of India or a branch of the State Bank of Patiala situated in the district, in which the dealer concerned has his place of business or the principal place of business of the business in Himachal Pradesh if the business is carried on at more than one place in the State;

Explanation.—The branch of the State Bank of Patiala, shall be deemed to be the appropriate Government Treasury only (a) if the State Government has so authorised the Bank, and (b) in relation to dealers, where there is no Treasury or Sub-Treasury of Government or a branch of the State Bank of India;