Section 2. Definitions

2. Definitions.— In this Act, unless there is something repugnant in the subject or context,— 5[(1) "company" means any company as defined in section 3 of the Companies Act, 1956 (1 of 1956), and includes a foreign company within the meaning of section 591 of that Act; (1A) "corporation" means any body corporate established by any law for the time being in force in India and includes the Reserve Bank of India, the State Bank of India and any subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959);] - (2) "bank" and "banker" mean— 6 [(a) any company or corporation carrying on the business of banking;] (b) any partnership or individual to whose books the provisions of this Act shall have been extended as hereinafter provided; 7 [(c) any post office savings bank or money order office;] 8[(3) "bankers' books" include ledgers, day-books, cash-books, account books and all other records used in the ordinary business of the bank, whether these records are kept in written form or stored in a micro film, magnetic tape or in any other form of mechanical or electronic data retrieval mechanism, either onsite or at any offsite location including a back-up or disaster recovery site of both;] 9[(4) "legal proceeding" means,— (i) any proceeding or inquiry in which evidence is or may be given; (ii) an arbitration; and (iii) any investigation or inquiry under the Code of Criminal Procedure, 1973 (2 of 1974), or under any other law for the time being in force for the collection of evidence, conducted by a police officer or by any other person (not being a magistrate) authorised in this behalf by a magistrate or by any law for the time being in force;]