(xxxviii) "Person" includes:-
(a) an Individual;
(b) a Joint Family;
(c) a Company;
(d) a Firm;
(e) an association of persons or a body of individuals; whether incorporated or not;
(f) the Central Government or the Government of Jharkhand or the Government of any other State or Union Territory in India;
(g) a local Authority or any Authority established under any law;