2. Definitions: -

In these Rules, unless there is anything repugnant in the subject or context,-

(xiii) "Repealed Act(s)" means, "The Adopted Bihar Finance Act (Part-I) 1981, (Bihar Act 5 of 1981)", and includes "The Adopted Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act 1993 (Bihar Act 16 of 1993)".