definiens: means all accounts, notes and other receivables, including any value added Taxes orsimilar Taxes levied on such accounts receivable, any unpaid interest accrued on any such accounts receivableand any security or collateral related thereto ; means the ( Indian ) Companies Act, 1956 ; in relation to any Party means in case of a natural Person, the Relative of such Person, and in case ofa Person other than a natural Person, any Person, which, directly or indirectly through one or moreintermediaries, Controls, is Controlled by, or is under the Common Control of that Person ; 2 Business Transfer Agreement means INR 144,000,000 ( Indian Rupees One hundred forty four million ) ; means the business of research, development, manufacturing marketing, importing and exporting ofgeneric pharmaceutical formulation products carried out by Transferred Undertaking 1 and TransferredUndertaking 2, each separately as a going concern ; means any day other than a Saturday, Sunday or any day on which banks in Paonta Sahib andMumbai in India and Illinois in the United States of America, are required or authorized to be closed ; means the ( i ) Unit 1 Consideration, ( ii ) Unit 2 Consideration and ( iii ) Final CapexExpenditure or Audit Capex Expenditure ( as may be applicable ) ; means land bearing Khasra No 5/1 ( i.e. New Khasra No 200/5 ), Khasra No 5/2 ( i.e. NewKhasra No 201/5 ), Khasra No 5/3 ( i.e. New Khasra No 202/5 ), Khasra No 5/4 ( i.e. New Khasra No 203/5 ), KhasraNo 5/5 ( i.e. New Khasra No 204/5 ), Khasra No 5/6 ( i.e. New Khasra No 205/5 ), Khasra No 5/7 ( i.e. New KhasraNo 206/5 ), Khasra No 5/8 ( i.e. New Khasra No 207/5 ), Khasra No 5/9/2 ( i.e. New Khasra No 209/5 ), Khasra No5/11 ( i.e. New Khasra No 212/5 ), Khasra No 6/1/2 ( i.e. New Khasra No 216/6 ), Khasra No 120/7/1/2 ( i.e. NewKhasra No 231/120/7 ), Khasra No 120/7/3 ( i.e. New Khasra No 233/120/7 ), Khasra No 5/12 ( i.e. New Khasra No213/5 ), Khasra No 8/1 ( i.e. New Khasra No 8/1 ), Khasra No 9/1 ( i.e. New Khasra No 220/9 ), Khasra No 9/2 ( i.e