Penal Code Section 402A

402A. For the purposes of sections 403, 404, 405, 406, 407,408, 409, 409A, 409B, 415, 416, 417, 418, 419 and 420 of this Chapter, unless the contrary appears from the context:

“agent” includes any corporation or other person acting or having been acting or desirous or intending to act for or on behalf of any company or other person whether as agent, partner, co-owner, clerk, servant, employee, banker, broker, auctioneer, architect, clerk of works, engineer, advocate and solicitor, accountant, auditor, surveyor, buyer, salesman, trustee executor, administrator, liquidator, trustee within the meaning of any Act relating to trusteeship or bankruptcy, receiver, director, manager or other officer of any company, club, partnership or association or in any other capacity either alone or jointly with any other person and whether in his own name or in the name of his principal or not;

“company” means a company incorporated under any relevant law for the time being in force or pursuant to any corresponding previous enactment and includes any statutory corporations;

“director” includes any person occupying the position of director of a company, by whatever name called, and includes a person who acts or issues directions or instructions in a manner in which directors of a company are accustomed to issue or act, and includes an alternate or substitute director, notwithstanding any defect in the appointment or qualification of such person;

“officer” in relation to a company includes—

a) any director, secretary or employee of the company;

(b) a receiver and manager of any part of the undertaking of the company appointed under a power contained in any instrument; and

(c) any liquidator of a company appointed in a voluntary winding up, but does not include—

(i) any receiver who is not also a manager;

(ii) any receiver and manager appointed by the Court; or

(iii) any liquidator appointed by the Court or by the creditors.