(6)"company" means a company formed and registered under [the Companies Act, 1956 (1 of 1956)] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] or an existing company as defined in the said Act and includes any firm or association carrying on business in the State of Orissa whether incorporated or not and whether its principal place of business is situated in the said State or not;
