2. For the purposes of this Act, unless there is anything repugnant in the subject or context,- (a) "cotton goods" or "goods" includes all tissues and other articles (except yarn and thread) woven, knitted or otherwise manufactured wholly or partly from cotton yarn; (b) "cotton yarn" or ''yarn" means yarn wholly or partly composed of cotton fibres; (c) "mill" means any building or place where cotton goods are woven, knitted or otherwise manufactured, or where cotton yarn is spun, by machinery moved otherwise than by manual labour, and includes every part of such building or place; (d) "owner", in relation to any mill includes the managing agent or other principal officer of the mill; and (e) "prescribed" means prescribed by rules made under this Act.