2. In this Act, unless there is anything repugnant in the subject or context,-(a) “accounts”, in relation to a commercial undertaking of the Government, includes subsidiary accounts;(b) “appropriation accounts” means accounts relating to expenditure brought into account during a financial year to the several items specified in the Appropriation Act; (c) “Auditor-General” means the Comptroller and Auditor-General of Bangladesh; ¹[(cc) “public enterprise” means a company or firm, whether incorporated or registered or not, in which the Government has at least fifty per cent share or interest;] (d) “statutory public authority” means any authority, corporation or body the activities or the principal activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh.