Question: What type of legal entity is Biecco Lawrie Limited if it manufactures medium-voltage switchgears as a commercial activity on behalf of the Government of India?

<P0-S0> Biecco Lawrie Limited (BLL) is a Public Sector Undertaking under the Ministry of Petroleum and Natural Gas (PSU) of the Government of India and was established in 1919 as British India Electric Construction Company Limited. <P0-S1>  BLL manufactures medium-voltage switchgears and have separate turnkey project and Electrical Repair division and is headquartered in Kolkata, West Bengal. <SEP> <P1-S0> There is no such thing as United Kingdom partnership law The law governing Partnerships in the UK is either English law or Scots law depending upon where the Partnership was formed. <P1-S1>  There are many common acts relating to Partnerships in both legal systems but there are also many differences for example under Scots Law a Partnership is considered to be a distinct legal entity and therefore can borrow money from a bank in the name of the Partnership. <P1-S2>  Under English law a Partnership is not a distinct legal entity and therefore borrowing would be in the names of the individual partners. <P1-S3>  Partnerships are a form of business association, which arises automatically when people carry on business with a view to a profit. <P1-S4>  (Partnership Act 1890 s 1). <P1-S5>  Partners are jointly and severally liable, just as they own the property in common. <P1-S6>  A limited partnership, under the Limited Partnerships Act 1907 may have sleeping partners, who if they do not partake in any business management will not be liable beyond their investments (s 6). <P1-S7>  A ‘partnership’ under the Limited Liability Partnerships Act 2000 is now considered a separate legal person (s 11) with limited liability (ss 1 and 14), though it is treated as a partnership for tax, and is not subject to so much regulation as would be a company. <P1-S8>  There must, however, be at least two partners. <SEP> <P2-S0> A Gesellschaft mit beschränkter Haftung (] , abbreviated GmbH ] and also GesmbH in Austria) is a type of legal entity very common in Germany, Austria, Switzerland (where it is equivalent to a S.à r.l.) and Liechtenstein. <P2-S1>  In the United States, the equivalent type of entity is the limited liability company (LLC). <P2-S2>  The name of the GmbH form emphasizes the fact that the owners ("Gesellschafter", also known as members) of the entity are not personally liable for the company's debts. <P2-S3>  "GmbH"s are considered legal persons under German and Austrian law. <P2-S4>  Other variations include mbH (used when the term "Gesellschaft" is part of the company name itself), and gGmbH ("gemeinnützige" GmbH) for non-profit companies. <SEP> <P3-S0>  The legal status of SOEs varies from being a part of the government to being stock companies with the state as a regular stockholder. <P3-S1>  The defining characteristics of SOEs are that they have a distinct legal form and are established to operate in commercial affairs and commercial activities. <P3-S2>  While they may also have public policy objectives (e.g., a state railway company may aim to make transportation more accessible), SOEs should be differentiated from other forms of government agencies or state entities established to pursue purely nonfinancial objectives. <P3-S3> A state-owned enterprise (SOE) is a legal entity that undertakes commercial activities on behalf of the state, its owner.