Section 2

any person who is in law the owner or a joint owner or part owner of any business;

6 Laws of Malaysia ACT 197

every person who is a partner in any business which is the property of a partnership;

when the business is the property of what in any system of law prevailing in India is known as a Joint Hindu Family, every member of such Joint Hindu Family having an interest in such property other than a mere right to maintenance; and

when the business is legally vested in, or is under the control of any executor, administrator or trustee, every such executor, administrator or trustee;

“business” includes every form of trade, commerce, craftsmanship, calling, profession, or other activity carried on for the purposes of gain, but does not include any office or employment or any charitable undertaking or any occupation specified in the Schedule;

“certificate of registration” means a certificate issued in accordance with section 5;

“Collector” means the Collector of Estate Duty appointed under the *Estate

Duty Enactment 1941 [F.M.S. 7 of 1941];

“Commission” means the Companies Commission of Malaysia established by the Companies Commission of Malaysia Act 2001;

“inspector” means a person appointed in writing by the Registrar to be an inspector for the purposes of this Act;

“Minister” means the Minister charged with the responsibility for the registration of businesses;

“person responsible” includes every director, manager, partner, officer, agent or servant at any time charged either solely or to a substantial extent with the management of a business;

*NOTE—The Estate Duty Enactment 1941 [F.M.S 7 of 1941] has since been repealed by the Finance Act 1992

[Act 476].

Registration of Business 7

“register” means any register kept under or by virtue of this Act or of any rules made thereunder;

“Registrar” means the Registrar designated under subsection 20A(1) of the

Companies Commission of Malaysia Act 2001;

“Peninsular Malaysia” has the meaning assigned thereto in section 3 of the

Interpretation Acts 1948 and 1967 [Act 388] and includes the Federal

Territory.