(1) In these rules, unless there is anything repugnant in the subject or context,-

(d) "appropriate Government Treasury" means,-

(i) in the case of a dealer in Calcutta,-

(a) omitted

(b) the Calcutta Branch of the Reserve Bank of India for payments under the Act exceeding 500 rupees, and

(c) such head office, main office, branch or branches of any bank in Calcutta as may be notified by the State Government for the purpose of accepting deposits for payments under the Act, subject to such restrictions, if any, as may be specified in the said notification, and

(ii) in other cases, the treasury or sub-treasury of the sub-division where the dealer's place of business is situated or, in the event of a dealer having more than one place of business, where the chief branch or head office of the business is situated ;