section 2
Definitions
The Punjab Commercial Crops Cess Act, 1963Tax196311 sections
Statutory text
In this Act, unless the context otherwise requires—
- (a) “Assessing Authority” means the Assistant Collector of the second grade having jurisdiction in the area in which a commercial crop is grown;
- (b) “canal” means a canal as defined in clause
- (1) of section 3 of the Northern India Canal and Drainage Act, 1873;
- (c) “commercial crop” means a crop of cotton, sugarcane or chillies;
- (d) “prescribed” means prescribed by rules made under this Act;
- (e) all other terms, which are used but not defined, shall have the meaning assigned to them in the Punjab Land Revenue Act, 1887.
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