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Proceeding

Proceeding, includes administrative proceeding, Nathibai v. Maheshwari Samaj Ramola Trust, AIR 1997 MP 19. It includes execution proceedings also, Specific

Petroleum

Petroleum, includes any mineral oil or relative hydrocarbon and natural gas existing in its natural condition in strata, but does

Establishment

Establishment, includes a shop, commercial estab-lishment, workshop, farm, residential hotel, restaurant, eating house, theatre or other place of public amusement

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Occupier

Occupier, includes, -- (i) any person who for the time being is paying or is liable to pay to the

Employee

Employee, includes not only persons employed directly by the employer but also persons employed through a contractor. Moreover, they include

Vessel

Vessel, includes any ship, boat, sailing vessel or any other vessel of any description. [Offshore Areas Mineral (Development and Regulation)

Levy

Levy, may include both the process of taxation as well as the determination of the amount of tax or duty, S.K.

Local authority

Local authority, includes panchayatiraj institutions, municipalities, a district board, cantonment board, town planning authority or Zila Parishad or any other body

Package

Package, include a wrapper, box, carton, tin or other container. [Cigarette and Other Tobacco Products (Prohibition of Advertisement and Regulation

Union Territories

Union Territories, include in the first Schedule of the Constitution of India; also includes any other territory comprised within the territory

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