3. Definitions. -

In this Act, and in all Central Acts and Regulations made after commencement of this Act, unless there is anything repugnant in the subject orcontext,-

(1) "abet" with its grammatical variations and cognate expressions, shall have the same meaning as in the Indian Penal Code (45 of 1860);

(2) "act", used with reference to an offence or a civil wrong, shall include aseries of acts, and words which refer to act done extend also to illegal commissions;

(3) "affidavit" shall include affirmation and declaration in the case of persons by law allowed to affirm or declare instead of swearing;

(13) "commencement", used with reference to an Act or Regulation, shallmean the day on which the Act or Regulation comes into force;

(14) "Commissioner" shall mean the chief officer in-charge of the revenue administration of a division;

(15) "Constitution" shall mean the Constitution of India;

(18) "document" shall include any matter written, expressed or describe(upon any substance by means of letters, or figures or marks or by more than one of those means which is intended to be used, or which may be used, for the purpose of recording that matter;

(19) "enactment" shall include a Regulation (as hereinafter defined) and an) Regulation of the Bengal, Madras or Bombay Code, and shall also include any provisions contained in any Act or in any such Regulation as aforesaid;

(20) "father", in the case of anyone whose personal law permits adoption, shall include an adoptive father;

(21) "financial year" shall mean the year commencing on the first of April;

(22) a thing shall be deemed to be done in "good faith" where it is in fact done honestly, whether it is done negligently or not;

(23) "Government" or "the Government" shall include both the CentralGovernment and any State Government;

(24) "Government securities" shall mean securities of the Central Government or of any State Government, but in any Act or Regulation made before the commencement of the Constitution shall not include securities of the Government of any Part B State;

(26) "immovable property" shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;

(27) "imprisonment" shall mean imprisonment of either description asdefined in the Indian Penal Code (45 of 1860);

(31) "local authority" shall mean a municipal committee, district board body of port commissioner or other authority legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund;

(32) "Magistrate" shall include every person exercising all or any of the powers of a Magistrate under the Code of Criminal Procedure for the time being in force;

(33) "master", used with reference to a ship, shall mean, any person (except a pilot or harbour-master) having for the time being control or charge of the ship;

(35) "month" shall mean a month reckoned according to the British calender;

(36) "movable property" shall mean property of every description, except immovable property;

(37) "oath" shall include affirmation and declaration in the case of persons by law allowed to affirm or declare instead of swearing;

(38) "offence" shall mean any act or omission made punishable by any law for the time being in force;

(42) "person" shall include any company or association or body of individuals, whether incorporated or not;

(51) "rule" shall mean a rule made in exercise of a power conferred by any enactment and shall include a regulation made as a rule under any enactment;

(54) "section" shall mean a section of the Act or Regulation in which the word occurs;