In these rules, unless the context otherwise requires;-
(a) 'Act' means the Goa Rural Improvement and Welfare Cess Act, 2000 (Goa Act 29 of 2000);
(b) "Advisory Committee" means the Advisory Committee constituted under section 5 of the Act;
(c) "Assessing Officer" means the Director of Transport or any other officer attached to the Enforcement Wing of the Directorate of Transport who is appointed by the Government for assessment of cess under the Act;
(d) "Form" means the form appended to these rules;
(e) "Revisional Authority" means the Government of Goa or such other authority as the Government may appoint;
(f) "State" means the State of Goa;
(g) Words and expressions used in these rules but not defined shall have the same meaning as assigned to them in the Act. '-