law: 2. Definitions.-
  In this Act, unless the context otherwise requires,-
  (a) "appointed day" means the 1st day of April, 1978;
  (b) "Arthur Butler and Company" means Messrs. Arthur Butler and Company (Muzaffarpore) Limited, a company within the meaning of the Companies Act 1956 (1 of 1956), and having its registered office at 40, Stand Road, Calcutta, in the State of West Bengal;
  (c) "Britannia Engineering Company" means Messrs.Britannia Engineering Company Limited, a company within the meaning of the Companies Act 1956 (1 of 1956), and having its registered office at 3, Netaji Subhash Road, Calcutta, in the State of West Bengal;
  (d) "Commissioner" means the Commissioner of Payments appointed under section 15;
  (e) "Government company" means a company within the meaning of section 617 of the Companies Act, 1956 (1 of 1956) and referred to in section 5 of this Act;
  (f) "Mokameh unit" means the wagon and other undertakings owned by Britannia Engineering Company at Mokameh in the State of Bihar;
  (g) "notification" means a notification published in the Official Gazette;
  (h) "prescribed" means prescribed by rules made under this Act;
  (i) "specified date", in relation to any provision of this Act, means such date as the Central Government may, by notification, specify for the purpose of that provision and different dates may be specified for different provisions of this Act;
  (j) "wagon and other undertaking" means the undertaking which is engaged in the manufacture of railway wagons and other goods;
  (k) words and expressions used herein and not defined but defined in the Companies Act, 1956 (1 of 1956), have the meanings, respectively assigned to them in that Act.