Section 2(b) in The Lowis Jubilee Sanitarium (Acquisition) Act, 1986
(b)"Lowis Jubilee Sanitarium" means the Sanitarium established under the name and style of the Lowis Jubilee Sanitarium on the 1st day of September, 1887, at Darjeeling and shall be deemed to include-(i)all assets and properties (movable or immovable) including valuable securities, lands, buildings, works, materials, plants, power house, stores, instruments, machineries, vehicles of any kind, cash balances, deposits to its credit in any bank, cash in hand, reserve funds, investments and book debts and all other rights and interests arising out of such assets and properties as were immediately before the date of vesting in the ownership of the Sanitarium,(ii)its books of accounts, registers, records and all other documents of whatever nature relating to it including documents of title, and(iii)all rights, lease-holds, power, authorities and privileges, borrowings, obligations and liabilities of whatever nature owned or incurred by, or subsisting in respect of, the Sanitarium;
