Under is obvious, cannot be taken to have same meaning as the word 'of' which may bring in the notion of ownership. Indeed the concept of under can be relevant only when there are two entities one of which may be under the others. A department of the government and can only loosely be termed as under the government. Consequently, the mere fact that the State Bank of India and the nationalized banks are different entities as corporate bodies for certain purposes cannot by itself be a circumstance from which it may be deduced that they cannot be establishments under the Central Government, Bank of India v. Stalin, (1988) 1 Ker LT 759.
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