Definitions in Section 2(23) to 2(28) of Indian Companies Act 2013 has definitions of different terms in used in the Act. In this Act, unless the context otherwise requires,-
2[(23) "Company Liquidator" means a person appointed by the Tribunal as the Company Liquidator in accordance with the provisions of section 275 for the winding up of a company under this Act;]
(24) "company secretary" or "secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) who is appointed by a company to perform the functions of a company secretary under this Act;
(25) "company secretary in practice" means a company secretary who is deemed to be in practice under sub-section (2) of section 2 of the Company Secretaries Act, 1980 (56 of 1980);
(26) "contributory" means a person liable to contribute towards
the assets of the company in the event of its being wound up.
Explanation.--For the purposes of this clause, it is hereby
clarified that a person holding fully paid-up shares in a
company shall be considered as a contributory but shall have no
liabilities of a contributory under the Act whilst retaining
rights of such a contributory;
(27) "control" shall include the right to appoint majority of
the directors or to control the management or policy decisions
exercisable by a person or persons acting individually or in
concert, directly or indirectly, including by virtue of their
shareholding or management rights or shareholders agreements or
voting agreements or in any other manner;
3[(28) "Cost Accountant" means a cost accountant as defined in
clause (b) of sub-section (1) of section 2 of the Cost and Works
Accountants Act, 1959 (23 of 1959) and who holds a valid
certificate of practice under sub-section (1) of section 6 of
that Act;]