(1) In these rules, unless the contexts otherwise requires-
(a) “Act” means the Companies Act, 1956 (1 of 1956),
(b) “differential voting rights includes rights as to dividend or voting.”
(c) “financial year” means financial year as defined under clause (17) of section 2 of the Act.
(2) Words and expressions used and not defined in these rules but defined in the Companies Act, 1956 shall have the same meaning respectively assigned to them in that Act.’