(XXI) "person" includes :-
(a) an individual ;
(b) a Hindu Undivided family (HUF);
(c) a company;
(d) a firm;
(e) an association of persons or a body of individuals; whether incorporated or not;
(f) the Central Government, the Government of Jammu and Kashmir and the Government of any other State or Union territory in India; and
(g) a local authority;