2. In this Order, unless there is anything repugnant in the subject or context,- (1) “abandoned property” means any property owned by any person who is not present in Bangladesh or whose whereabouts are not known or who has ceased to occupy, supervise or manage in person his property, including- (i) any property owned by any person who is a citizen of a State which at any time after the 25th day of March, 1971, was at war with or engaged in military operations against the People's Republic of Bangladesh; (ii) any property taken over under the Bangladesh (Taking Over of Control and Management of Industrial and Commercial Concerns) Order, 1972 (Acting President's Order No. 1 of 1972), but does not include- (a) any property the owner of which is residing outside Bangladesh for any purpose which, in the opinion of the Government, is not prejudicial to the interest of Bangladesh; (b) any property which is in the possession or under the control of the Government under any law for the time being in force. Explanation: “Person who is not present in Bangladesh” includes any body of persons or company constituted or incorporated in the territory or under the laws of a State which at any time after the 25th day of March, 1971, was at war with or engaged in military operations against the People's Republic of Bangladesh; ¹[(1A) “authorised officer” means an officer authorised by the Government for the purpose of this Order;] (2) “Company” includes a banking company and insurance company; (3) “Government” means the Government of the People's Republic of Bangladesh; (4) “prescribed” means prescribed by any rule, order or direction made or given in pursuance of any of the provisions of this Order; (5) “property” means property of any kind, movable or immovable and includes any right or interest in such property and any debt or actionable claim, any security or negotiable instrument, any right under a contract and any industrial or commercial undertaking. Explanation: “Security” includes share, scrip, stock, bond, debenture, debenture stock or other marketable security of a like nature in or of any body corporate and Government security.