Central Government Act
Section 27 in The Indian Penal Code, 1860
27. Property in possession of wife, clerk or servant.-- When property is in the possession of a person' s wife, clerk or servant, on account of that person, it is in that person' s possession within the meaning of this Code. Explanation.-- A person employed temporarily or on a particular occasion in the capacity of a clerk, or servant, is a clerk or servant within the meaning of this section.