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The Orissa Value Added Tax Act, 2004
CHAPTER I : PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,-

(31). "Person" means any individual or association or body of individuals and includes a Hindu Undivided Family, a firm, a company whether incorporated or not, a society including a co-operative society, a trust, a club, an institution, an agency, a corporation, other artificial or legal person, local authority, a department of Government, a Government enterprise and a Financial institution or Bank;