TMI BlogThe expression “body of persons” may subsume within it persons who come together for a common purpose,...The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative society. Thus, Explanation 3(a) to Section 65B(44) does not apply to members' clubs which are incorporated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|