2. In this Order, unless there is anything repugnant in the subject or context, “transfer” includes transfer by sale, exchange, gift, heba, will, mortgage, lease, sub lease or any other manner of transfer or any agreement for such transfer or change of management through a power of attorney or otherwise, but does not include-
(i) a mortgage to the Government or to a local authority or to a Scheduled Bank or to a statutory Corporation or to a Co operative Society, and
(ii) any transfer by the Government or any local authority.
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Ministry of Law, Justice and Parliamentary Affairs