2. Definitions.

In this Act, unless the context otherwise requires,— (1) "assessee" means a person by whom plantation tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of plantation tax payable by him; (2) "appellate authority” means the appellate authority appointed by the Government ; (3) "assessing authority” means the assessing authority appointed by the Government; (4) ''company" means a company as defined in section 3 of the Companies Act, 1956 (Central Act 1 of 1956), and includes a foreign company within the meaning of section 591 of that Act; (5) "person" means any individual or association of individuals holding any plantation for himself or for any other, or partly for himself and partly for another, whether as owner, tenant, mortgagee in possession, trustee, receiver, common manager, administrator or executor or in any capacity recognised by law and includes a Hindu undivided family, an Aliyasanthana family or branch, a Marurnakkathayam tarwad or tavazhi, a Nambudiri family or other family to which the provisions of the Kerala Nambudiri Act, 1958, apply, a firm, a company or a co-operative society registered or deemed to be registered under the Travancore-Cochin Co-operative Socie ties Act, 1951, or the Madras Co-operative Societies Act, 1932, and any institution capable of holding property; (6) "plantation" means land used for growing one or more of the following: — (i) cocoanut trees; (ii) arecanut trees; (iii) rubber plants; (iv) coffee plants: (v) tea plants; (vi) cardamom plants; (vii) pepper vines; (7) "prescribed" means prescribed by rules made under this Act; (8) ''to hold" with reference to a plantation means to be in possession of the plantation as owner or as tenant or as mort gagee in possession; (9) "valuation date” in relation to the financial year commencing on the first day of April, 1960, means the first day of September, 1960, and in relation to any other financial year for which an assessment is to be made under this Act means the first day of April of that year.