In these rules, unless the context otherwise requires,-
(a) “Act” means the Companies Act, 1956 (1 of 1956);
(b) “Certificate” means a certificate referred to in the proviso to sub-section (1) of section 383A of the Act;
(c) “Form” means Form appended to these rules; and
(d) the words and expressions used in these rules but not defined in these rules shall have the same meanings respectively assigned to them in the Act.