2. Definitions.- In this Act, unless the context otherwise requires,— (a) “Appellate Authority” means the Appellate Authority for Industrial and Financial Reconstruction constituted under section 5 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986); (b) “Board” means the Board for Industrial and Financial Reconstruction established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986); (c) words and expressions used herein and not defined but defined in the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), shall have the meanings respec¬tively assigned to them in that Act. | 
