Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 46B(2)] [Section 46B] [Entire Act] Bengal Presidency - Subsection Section 46B(2)(a) in Bengal Excise Act, 1909 (a)"Company" means a body corporate and includes a firm or other association of individuals; and