# Definition of 'Government' — Section 3(23)
## Statutory Definition
> Section 3(23): 'Government' or 'the Government' shall include both the Central Government and State Government.
## Coverage
This definition is inclusive and dual in nature:
| Term | Covers |
|---|---|
| Government | Central Government + State Government |
| The Government | Central Government + State Government |
## Why This Definition?
When any Act uses the word "Government" without specifying Central or State, this definition makes clear that it covers both.
## Significance
1. No ambiguity — when a Central Act says 'Government', it generally covers both Central and State Governments
2. Wide application — actions of either government are recognized
3. Joint reference — useful where both governments may be relevant (e.g., concurrent list subjects)
## Linkage with Section 3(8)
For a complete understanding:
- Section 3(8): Defines 'Central Government' specifically
- Section 3(23): Defines 'Government' to include both Central + State
- Together, they provide a comprehensive framework
## Example Application
If an Act provides: "The Government may exempt any person from this provision..." — this means either the Central Government OR the State Government (as the case may be) can exempt.