In these unless rules !here is anything repugnant in the subject or context,-.
(a) "Act" means the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958
(b) "form" means a form appended to these rules
(c) "licence" means a license granted under Section. 5 or 6 of the Act
(d) “Licensing officer'' means the Collector or such other officer as may be authorised by the State Government under Section 24 of the Act to grant licences
(e) "section" means a section, of the Act
(f) "tax" mean s the tax levied under Section 10 or 11 on a lottery or prize competition licensed under Section 5 or, 6, as the cast may be
(g) words and expressions not defined in these rules shall have the meaning assigned to them in the Act.
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