For the purposes of this section the word "resident" means and includes any person who dwells or takes up his abode in a local area notified under this Act for a period exceeding fifteen days.

Rules to be framed for the levy of the tax It shall be lawful for the 9[Provincial Government], from time to time to make 10 rules for the assessment and recovery of the tax referred to in the last preceeding section, which shall be published in the 11[Official Gazette], and such rules may be general for all area notified under the provision of section 2 or special for any one or more such areas, according as the 8[Provincial Government] directs, and it shall be lawful for the 2[Provincial Government] at any time to amend or cancel such rules.