(1) In these rules unless the context otherwise requires.-
(a) “Accounts Officers” means such Officer as may be appointed in this behalf by the Accountant General of Karnataka who maintains the accounts of the State and exercises audit functions in relation to those accounts on behalf of the Controller and Auditor General of India;
(b) “Average pay” means the amount equal to the mean between the minimum and maximum of Time of Scale of Pay of the post held by the subscriber.
(c) “Child” means a legitimate child and includes an adopted child, where adoption is recognized by the personal law governing the subscriber or a Ward under the Guardians and Wards Act, 1890 (Central Act 8 of 1890), Hindu Adoption and Maintenance Act, 1956 or the Jevoline Justice care and Profession Act, 2000 who lives with the Government servant and is treated as a member of the family and to whom the Government servant has, through a special will, given the same status as that of a natural born child;
(d) “Emolument” means pay, leave salary or subsistence grant except where otherwise expressly provided;
(e) “Family” means.-In the case of a male or female subscriber, the wife or wives or husband, parents, children, minor brothers, unmarried sisters, deceased son’s widow and children and where no parents of the subscriber is alive, a paternal grandparent:
Provided that if a subscriber, proves that his or her spouse has been judicially separated from him / her or has ceased under the customary law of the community, to which he/she belongs to be entitled to maintenance, he / she shall henceforth be deemed to be no longer a member of the subscriber’s family in matters to which these rules relate, unless the subscriber’s subsequently intimates in writing to the Accounts Officer that he / she shall continue to be so regarded; and
(f) "Form" means form appended to these rules;
(g) “Fund” means the General Provident Fund:
(h) "Government" means the State Government of Karnataka;
(i) “Leave” means any kind of leave recognised by the KCS rules applicable to the Government servant concerned;
(j) "nominee" means the person conferred upon the right to receive the amount at credit in the Account of the subscriber after his death;
(k) "schedule" means schedule appended to these rules;
(l) "subscriber" means the member of the fund;
(m) “Year” means a financial year;
(2) The words and expression used in these rules but not defined shall have the same meaning assigned to them in the Provident Funds Act, 1925 (*Central Act XIX of 1925) or in the Karnataka Civil Service Rules.
(3) Nothing in these rules shall be deemed to have the effect of terminating the existence of the General Provident Fund as heretofore existing or of constituting any new Fund.