Section 2 in The Smugglers And Foreign Exchange Manipulators (Receipt, Management And Disposal Of Forfeited Property) Rules, 2006
2. Definitions
.In these rules, unless the context otherwise requires,-(a)Act means the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976);(b)competent authority means an officer of the Central Government authorised by it under sub-section (1) of section 5;(c)Form means form annexed to these rules;(d)godown means godown for storage of property forfeited under section 7 of the Act;(e)public auction means the auction as described in the manner as laid down in Second Schedule of the Income-tax Act, 1961 (43 of 1961);(f)sealed tender means the tenders covered with envelopes stamped with seal;(g)the words and expressions used but not defined in these rules shall have the same meanings respectively assigned to them in the Act.
