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