2. Definitions

In this Act, unless the context otherwise requires-

(o) "Year" used in relation to any particular dealer means the year by reference to which, according to a declaration made by the dealer the accounts of that dealer are ordinarily maintained in his books and where no such declaration is made, the year commencing on the first day of April and ending on 31st March;

Provided that a dealer shall not change the year except with the previous permission of the assessing authority and except on such terms and conditions as may be determined by such authority.