2. Definitions:-

(1) In these rules, unless the context otherwise requires, -

(a) “Act” means the Companies Act, 2013 ( 18 of 2013);

(b) “Chairperson” means the Chairperson of the Appellate Tribunal appointed under sub-section (1) of section 412 of the Act;

(2) Words and expressions used in these rules and not defined, but defined in the Act shall have the meanings respectively assigned to them in the Act.