Section 159(2) in The Representation of the People Act, 1951
(2)The following shall be the authorities for the purposes of sub-section (1), namely:—(i)every local authority;(ii)every university established or incorporated by or under a Central, Provincial or State Act;(iii)a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956);(iv)any other institution, concern or undertaking which is established by or under a Central, Provincial or State Act or which is controlled, or financed wholly or substantially by funds provided, directly or indirectly, by the Central Government or a State Government.