Definitions

In this Act, unless the context otherwise requires,- (a) "annual value" in relation to a financial year means (i) in relation to land held by a raiyat, the rent payable by raiyat to the landlord immediately under whom he holds the land: Provided that in case of lands held on payment of rent in kind or partly in cash and partly in kind, the annual value shall be calculated according to the rate of rent assessed for neighbouring lands of a similar description and quality and if such method of calculation is, in the opinion of the Board of Revenue, impracticable in any particular case, according to such other fair and equitable method which the Board may approve for the case; and (ii) in relation to land held under lease for industrial or any other purpose, not being any mineral-bearing land, the rent payable by the lessee in respect of such land to the Government. (b) "Fund" means the Orissa Rural Employment, Education and Production Fund established undet section 6; (c) "land" means land of whatever description which is cultivated, uncultivated or covered with water, and includes all benefits to arise out of land and things attached to the earth or permanently fastened to anything which is attached to the earth, but does not include crops of any kind, or houses, shops or other buildings; (d) "mineral-bearing land" means mineral-bearing land or quarry held for carrying on mining operations; (e) "prescribed" means prescribed by rules; (f) "proceeds of tax" means the proceeds of tax levied under section 3; (g) "rules" means rules made under this Act; (h) "year" means the financial year. In section 2 of the Orissa Rural Employment, Education aod Production Act, 1992 (hereinafter referred to as the principal Aet), after clause (0). the following elause shall be inserted, namely :- '(a-I) "ccalbearing Iand" mean6 any land acquired or declared from tim: t time undcr any law for the purpose of obtaining coal';