| (a) | - | "competent authority" means any authority competent under any law for the time being in force to register any company, firm, other body of persons or any trademark or design or to grant a patent; |
| (b) | - | "emblem" means the State Emblem of India as described and specified in the Schedule to be used as an official seal of the Government. |
Aggarwal Sarawagi and Co
New Delhi
CA
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V.K. Ranjan & Co(Chartered Accountants)
New Delhi
B.Com
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CAclubindia
