Section 2(f) in The West Bengal Government Land (Regulation of Transfer) Act, 1993
(f)"Government undertaking" means a body corporate constituted by or under a State Act and owned or controlled or managed by the State Government, and includes any company, as defined in section 3 of the Companies Act, 1956, which in under the management of, or in which not less than fifty-one per cent of the paid up share capital is held by the State Government;
