2. Definitions.

(a) "Act" means the Chhattisgarh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994);
(b) "Cess" means the cess levied under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959);
(c) "Collecting Agency or Authority" means the Agency or authority nominated by the State Government for the purpose of collection of proceeds of various items under sub-sections (1), (2) and (3) of Section 76 of the Act;
(d) "Development Tax" means the tax levied under sub-section (3) of Section 74 of the Act;
(e) "Form" means the form appended to these rules;
(f) "Fund" means the District Panchayat Raj fund constituted at the District level under sub-section (1) of Section 76 of the Act;
(g) "Fund Administrator" means an Officer authorised by the State Government as the administrator of the Fund;
(h) "Fund Manager" means the bank with which account of District Panchayat Raj Fund is operated;
(i) "Increased cess" means the cess realised under sub-section (2) of Section 74 of the Act,
(j) "Land Revenue" means the land revenue realised under the Chhattisgarh Land Revenue Code, 1959;
(k) "Last Census" means the last Census of India, whose figures have been published by the Registrar General of India;
(l) "Normal Cess" means the cess realised under sub-section (1) of Section 74 of the Act;
(m) "Panchayat" means a Gram Panchayat, a Janapad Panchayat or a Zila Panchayat, as the case may be;
(n) "Revenue Year" means the year commencing from 1st October and ending on 30th September each year;
(o) "Rural Population" means the population as ascertained at the last Census of which the relevent figures have been published;