section 2
Definitions.
The Punjab Land Revenue Special Assessment (Exemption) Act, 1962Tax19623 sections
Statutory text
In this Act, unless the context otherwise requires.
(a) "factory" means a factory as defined in clause (m) of scction 2 of the Factories Act, 1948 ;
(b) "land" means land which for reasons specified in clauscs (fj and (g) of sub-section ( 1 ) of section 59 of the Punjab Land Revenuc ,4ct, 1887, requires revision in the assessment of its land revenue ;
(c) "special assessmen~"means the special assessment made under the Punjab Land Revenue (SpcciaI Assessments) Act, 1955, or clauses and (8) of sub-section ( 1 ) of scction 59 of the Punjab land Revenue Act, 1887.
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