ধারাঃ ২। Excises and Salt Act, 1944 (Act No. I of 1944), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 2 এর— (ক) clause (a) এর পর নিম্নরূপ নূতন clause (aa) সন্নিবেশিত হইবে, যথা:— “(aa) “associate” means such a relation between two or more persons as would make one act or reasonably expected to act in accordance with the intention of the other or make both acts or reasonably expected to act in accordance with the intention of a third person, and it also includes the following persons, namely— (a) a partner of a partnership; (b) a shareholder of a company; (c) a Trust and a beneficiary of such…