2. Definitions

In this Act, unless the context otherwise requires,-

(43) "Year", in relation to any particular dealer, means the year of reference to which, according to a declaration made by such dealer, the accounts of such dealer are ordinarily maintained in his books, and where no such declaration is made, the year commencing on the first day of January and ending on the last day of December according to the British calender :

PROVIDED that a registered dealer shall not change his year except with the previous permission of the Commissioner and except on such terms and conditions as the Commissioner may determine.