Definitions

In this Act, unless the context otherwise requires,— (a) "Board" means the Punjab Development Fund Board established under section 3; (b) "Department" means the Department of Excise and Taxation, Punjab; (c) "Fund" means the Punjab Development Fund, constituted under section 5; (d) "prescribed" means prescribed by rule made under this Act; (e) "regulations" means the regulations made by the Board; (f) "section" means a section of this Act; and (g) "State Government" means the Government of the State of Punjab in the Department of Excise and Taxation.