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                   13401 Points
                   Joined November 2008
                
               
			  
			  
             
            
             You are right Pratik . But my quetion is still the same. How it was started and how it happened that it is now followed every where. In my knowledge , every body when started reading more than one Act, got surprised to know that Definitions are in same section.
Here see the exception - Have you read the definition of terms used in service Tax. These are not in Section 2. Why ?
Because we don't have seperate Service Tax Act, and we have a makeshift arrangement in Finance Act 1994 and here for service tax the definitions are given in Section 65.
See hear that the fact is that the definition in almost all the Acts are given in Section 2 but  how many Logical things are done in the world in the same manner everywhere . Hence my question remained the same-
Why Section 2 and when it was started. there are difference in charging sections, penalty sections etc then why definitions in Section 2 every where? I am searching for the history and will definitely share with the forum.