Section 2 in The Orissa Panchayat Samiti Budget Rules, 1969
2.
In these rules, unless the context otherwise requires-(a)"Act" means the Orissa Panchayat Samiti Act, 1959 (Orissa Act 7 of 1960);(b)"Development Commissioner and Additional Development Commissioner" means Officer appointed as such by Government;(c)"Form" means a form appended to these rules;(d)"Section" means a section of the Act;(e)"Year" means with reference to the Samiti's financial year beginning from the first April and ending with the 31st March and with reference to the Grama Panchayats the year as defined in the Orissa Grama Panchayats Act, 1964.(f)All words and expressions used but not defined shall have the same meaning as respectively assigned to each of them in the Act.
