(1) In these rules, unless the context otherwise requires,-

(e). "Appropriate Government Treasury" means any treasury or taluka sub-treasury or the Reserve Bank of India, or a branch of the State Bank of India or its subsidiary or any bank so notified by the Government, situated in the area in which the dealer concerned has his place of business or the head office, if the business is carried on at more than one place in the State and includes cyber treasury so notified by the Government;