Section 2(b) in The Petroleum And Minerals Pipelines (Acquisition Of Right Of User In Land) Act, 1962
(b)“corporation” means any body corporate established under any Central, Provincial or State Act, and includes—(i)a company formed and registered under the Companies Act, 1956; and(ii)a company formed and registered under any law relating to companies formerly in force in any part of India;(ba)“minerals” have the meanings assigned to them in the Mines Act, 1952 (35 of 1952), and include mineral oils and stowing sand but do not include petroleum;
