Report No. 60

3.47. Section 3(20)-"father".- Section 3(20) defines the expression "father", and needs no change.

3.48. Section 3(21)-"financial year".- Section 3(21) defines the expression "financial year". It needs no change.

3.49. Section 3(22)-"good faith".- Section 3(22) defines the expression "good faith". It needs no change.1

1. For a full discussion as to good faith see AIR 1969 Bom 127.

3.50. Section 3(23)-"Government".- Section 3(23) defines the expression "Government". It needs no change.

3.51. Section 3(24)-"Government securities".-

Section 3(24) defines the expression "Government securities". It needs no change.