Section 619(3) in Rules under the United Provinces Excise Act, 1910
(3)"Clubs" means a society of persons associated together for social intercourse or for any purpose except the acquisition of gain and includes a club registered under the Indian Companies Act, 1943, co-operative societies, regimental clubs, messes and railwayNotes. - The association must be private and have some element of permanence. The purpose of social intercourse may be combined with and other purpose subject to the exception mentioned. The acquisition of a gain does not destroy the nature of a club, if it is merely incidental to its main purpose.
