(I) In these rules, unless the context otherwise requires,-
(a) "Act" means the Rajasthan State Highways Act, 2014 (Act No. 22 of2015);
(b) "Annual Report" means the Annual Report referred to in section 72;
(c) "Annual Statement of Accounts" means annual sketch of accounts referred to in section 73 of the Act;
(d) "Audit Officer" means the Comptroller and Auditor General, Rajasthan or person appointed by him in connection with the audit of accounts of the Authority;
(e) "financial year" means the financial year of the State Government starting from first day of April each year and ending on thirty-first day of March of the following year;
(f) "form" means the form appended to these rules;
(g) "Funds" means the Rajasthan State Highways Authority fund; and
(h) "section" means the section of the Act.
(2) The words and expressions used, but not defined in these rules shall have the same meaning respectively assigned to them in the Act.
CHAPTER-II BUDGET, ACCOUNTS AND AUDIT