For the purposes of rules 302 to 315 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 annuity is made;  

(c) "fund" means a superannuation fund or a part of a superannuation fund which includes a fund, by whatever name called, established or constituted with a sole purpose of making payment of pension or family pension by the employer to his employees; and

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