Definitions

Tax195114 sections

Statutory text

(1) In this Act, unless there is anything repugnant in the subject or context,—
- (a) "Code" means the Bombay Land Revenue Code, 1879;
- (aa) "Collector" includes an officer appointed by the State Government to perform the functions and exercise the powers of the Collector under this Act;
- (b) "estate" means a village or a part thereof specified in the Schedule, and held under a kowl;
- (c) "estate-holder" means a holder of an estate and includes any person lawfully holding under or through him;
- (d) "kowl" means a lease, a farm or an agreement under which an estate is held from the State Government;
- (e) "permanent holder" means a sutidar, a shilotridar, a peasant proprietor or a holder who was in possession of the land in an estate before the grant of the kowl and whose rights have not been acquired by the estate-holder or who permanently holds any land on payment of assessment to the estate-holder;
- (f) "Schedule" means the Schedule appended to this Act.
(2) Any words or expressions which are defined in the Code and not defined in this Act shall be deemed to have the meaning given to them by the Code.

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