section 2
Definitions
The Sikkim Irrigation Water Tax Act, 2002In this Act unless the context otherwise requires:- (a) "command area" means an irrigated area or capable of being irrigated by an irrigation channel as declared under sub-section (1) of the section 5 of the Act; (b) "department" means the Irrigation and Flood Control Department of the State; (c) "District Collector" means the Collector of the district having jurisdiction over the command area; (d) "fasli year" means a period of twelve months commencing from the first day of July every year; (e) "irrigation channel" means a channel constructed and maintained by the department for the purpose of irrigating the land; (f) "land" means One (1) hectare of land irrespective of crop grown or irrigated as assessed by the District Collector which may be a paddy field or cardamom field or dry field; (g) "notification" means a notification published in the Official Gazette; (h) "owner" means the owner of the land and includes his agent, attorney or caretaker but does not include tenant or kutuayadar or adhiyadar; (i) "prescribed" means prescribed by rules made under this Act; (j) "State Government" means the Government of the State of Sikkim; (k) "Year" means the financial year beginning on the first day of April and ending on the thirty first day of March next following.
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