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Section 8 - Power of Central Government to declare an establishment not to be a branch office. - Companies Act, 1956Extract Power of Central Government to declare an establishment not to be a branch office. 8. The Central Government may, by order, declare that in the case of any company, [1] [* * *], any establishment carrying on either the same or substantially the same activity as that carried on by the head office of the company, or [2] [any establishment engaged in any production, processing or manufacture], shall not be treated as a branch office of the company for all or any of the purposes of this Act. ------------------------------------ Notes:- [1] The words "not being a banking or an insurance company" omitted by the Companies (Amendment) Act, 1960. section 5, ibid. [2] Substituted by section 5, for "any production or manufacture". Companies (Amendment) Act, 1960.
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