Definitions

Definitions. In this Act, unless there is something repugnant in the subject or context-- (1) “agricultural year” means the year commencing on the sixteenth day of June, or on such other date as the State Government may, by notification, appoint for any local area; (2) “assessment circle” means a group of estates which in the opinion of the Financial Commissioner, to be recorded in an order in writing are sufficiently homogeneous to admit of a common set of rates being used as a general guide in calculating the land revenue to be assessed upon them;