২।  Excises and Salt Act, 1944 (Act No. I of 1944), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 2 এর—

(ক) clause (a) এর পর নিম্নরূপ নূতন clause (aa) সন্নিবেশিত হইবে, যথা:—

“(aa)    “associate”  means  such  a  relation  between  two or more persons as would make one act or reasonably expected to act in accordance with the intention of the other or make both acts or reasonably expected to act in accordance with the intention of a third person, and it also includes the following persons, namely—

(a)  a partner of a partnership;

(b)  a shareholder of a company;

(c)  a Trust and a beneficiary of such Trust; or

(d)  a joint venture for property development and the landowner as a partner of that joint venture, builder, or other related person, but does not include the persons with employment relations;”; এবং

(খ) clause (l) এর পর নিম্নরূপ নূতন clause (ll) সন্নিবেশিত হইবে, যথা:—

“(ll) “government entity” means—

(a)   a government or any of its ministries, divisions, or attached departments;

(b)  a semi-government entity or an  autonomous body;

(c)   a state-owned enterprise; or

(d) a local authority, council, or a similar organization;”।