In this Act, unless there is anything repugnant in the subject or context,—
             (a) "acquirer" means a member of a Hindu undivided family, who acquires gains of learning;
             (b) "gains of learning" means all acquisitions of property made substantially by means of learning, whether such acquisitions be made before or after the commencement of this Act and whether such acquisitions be the ordinary or the extraordinary result of such learning; and
             (c) "learning" means education, whether elementary, technical, scientific, special or general, and training of every kind which is usually intended to enable a person to pursue any trade, industry, profession of avocation in life.