Section 2(1)(i) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(i)"person" includes any company or an association of persons or body of individuals, whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a corporate body or an authority owned or set up by, or subject to administrative control of, the Government of India, or the Government of any State or Union territory and a co-operative society, whether registered or not;