Section 2(e) in The General Insurance (Emergency Provisions) Act, 1971
(e)" insurer" means an insurer, as defined in the Insurance Act, who carries on general insurance business in India, and includes an insurer whose registration under that Act has not remained wholly cancelled for a period of six months immediately before the appointed day, but does not include the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (13 of 1956 ), or any State Government which carries on general insurance business:
