In these rules, unless the context otherwise requires,—
(a) “Act” means the Goa Cess on Fluid Milk (Control) Act, 2000 (Goa Act No. 24 of 2000);
(b) “Certificate” means a certificate issued under these rules;
(c) “Cess” means any cess or fees leviable under the provisions of the Act;
(d) “Form” means a form appended to these rules;
(e) “Government treasury” means any taluka treasury in the State of Goa or sub-treasury in the State of Goa, Reserve Bank of India, or branch of the State bank of India or its Subsidiary situated in the area in which the dealer concerned has his place of business or the head office if the business is carried at more than one place in the State of Goa;
(f) “Section” means the section of the Act;
(g) words and expressions used in these rules but not defined shall have the same meaning as respectively assigned to them in the Act.