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State of Kerala - Section

Section 3 in Kerala Land Tax Act, 1961

3. Definitions.

- In this Act, unless the context otherwise requires,-
(1)"basic tax" means the tax imposed under the provision of this Act;
(2)"jenmikaram" means jenmikaram as defined in the Travancore Jenmi and Kudiyan Act of 1071;
(3)[ 'landholder' means,- [Substituted by Kerala Land Act 9 of 1972.]
(a)in relation to any land held by a cultivating tenant as defined in the Kerala Land Reforms Act, 1963 (1 of 1964), such cultivating tenant;
(b)in relation to any land in the possession of a kanam tenant as defined in the Kanam Tenancy Act, 1955 (XXIV of 1955), such kanam tenant;
(c)in relation to any land which has not been surveyed and it not held by a cultivating tenant referred to in sub-clause (a), the proprietor of such land;
(d)in relation to any other land, the registered holder for the time being of such land, and includes his legal representatives and assigned and any person who under any law for the time being in force is liable for the payment of public revenue due in respect of the land held by him;.]
(4)"Malabar area" means the Malabar district referred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956;
(5)"Oodukur holdings" means holdings which are by customary law recognized as such;
(6)"prescribed" means prescribed by rules made under this Act;
(7)"prescribed authority" means the authority appointed by the Government by notification in the Gazette to perform the functions of the prescribed authority under this Act;
(8)"State" means the State of Kerala;
(9)[*] "Melvaram" means [*] Melvaram entered as such in the revenue accounts.