{
    "act_title": "The Gujarat Value Added Tax Act, 2003",
    "act_slug": "the-gujarat-value-added-tax-act-2003-2003",
    "section_label": "Section",
    "section": {
        "number": "86",
        "title": "86. Offences by companies, etc.",
        "chapter": null,
        "content": "(a) \"company\" means a body corporate, and includes a firm or other association of persons; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 80
    },
    "prev_section": "85",
    "next_section": "87"
}