316. Definitions for purposes of rules 317 to 329.–

For the purposes of rules 317 to 329, the expressions–

(a) approving authority means the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.

(b) "beneficiary" means a person referred to in paragraph 3(b) of Part B of Schedule XI to the Act for whom provision of gratuity is made;

(c) "fund" means a "gratuity fund"; and

(d) "trust" means the trust under which the fund is established and the expression "trustee" means a trustee thereof.