Section 118(2)(e) in The Himachal Pradesh Tenancy and Land Reforms Act, 1972
(e)the State Government or Central Government, or a Government Company as defined in section 617 of the Companies Act, 1956, [or a Company incorporated under the Companies Act, 1956 for which land is acquired through the State Government under the Land Acquisition Act, 1894] [These words inserted by section 3 of the Himachal Pradesh Tenancy and Land Reforms (Amendment) Act No. 9 of 1997.] or a statutory body or a corporation or a board established by or under a statute and owned and controlled by the State of Central Government; or