Section 2(2) in The Punjab Regulation of Accounts Act, 1930
(2)"Company" means a company registered under any of the enactments relating to companies for the time being in force in the United Kingdom or any of the Colonies or Dependencies thereof or in [any Part A State or Part C State] [Substituted for the words 'British India' by the Adaptation of Laws (Third Amendment) Order, 1951.] or incorporated by an Act of Parliament [of the United Kingdom] [Inserted by Adaptation of Laws (Third Amendment) Order, 1951.] or by Royal Charter or Letters Patent Land includes Life Assurance Companies to which the Indian Life Assurance Companies Act, 1912, applies.
