Text of the notification is at the end of the Act.

Definitions.- (1) In this Act, unless the context otherwise requires,—

1. (a) "agriculture" with its grammatical variations includes horticulture, the raising of crops, grass or garden produce and grazing but does not include dairy farming, poultry farming, stock breeding and mere cutting of wood; 1957: KAR. ACT 25] Sales Tax
2. (b) "agriculturist" means a person who cultivates land personally;
3. (c) "agricultural produce or horticultural produce" shall not be deemed to include tea, 1[beedi leaves, raw cashew, timber, wood, tamarind] 2[and such produce 3[except coffee] as has been subject to any physical, chemical or other process for being made fit for consumption, save mere cleaning, grading, sorting or drying;]
4. (d) "Appellate Tribunal" means 1[the Karnataka Appellate Tribunal constituted under the Karnataka Appellate Tribunal Act, 1976;]
5. (e) "assessee" means a person by whom a tax is payable; 1[(f) "assessing authority" means an 2[Commercial Tax Officer] or 2[Assistant Commissioner of Commercial Taxes] or any other officer of the Commercial Taxes Department authorised to make any assessment by or under this Act;] 2[ 3[(f -1)] 1["Deputy Commissioner"] means any person appointed to be an 1[Deputy Commissioner of Commercial Taxes] under section 3;]

¹ Inserted by Act 4 of 1999 w.e.f. 1.4.1999.

² Inserted by Act 23 of 1983 w.e.f. 18.11.1983.

³ Inserted by Act 16 of 1989 w.e.f. 18.10.1983.

¹ Substituted by Act 27 of 1985 w.e.f. 1.8.1985.

¹ Substituted by Act 9 of 1964 w.e.f. 1.4.1964, by notification. Text of notification is at the end of the Act.

² Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

² Inserted by Act 29 of 1961 w.e.f. 7.12.1961.