- In this Act unless there is anything repugnant in the subject or context,-(1)the expression "annual value" means-(a)the cash rent recorded in the patwaris records as payable by a tenant; or(b)in cases where the rent is paid in kind or where land is held rent-free or at nominal rates of rent or is cultivated by the inferior proprietor himself, the rent which would be payable at prevailing rates by occupancy tenants for land of similar quality and with similar advantages.(2)the expression "inferior proprietor" includes a mukarraridar a manzuridar, and a holder of a revenue-fee mahal;(3)the expression "land" means land which is let or held by a tenant for agricultural purposes, and land cultivated by an inferior proprietor himself with his own stock or by his servants or by hired labour;(4)the expression "rent" means whatever is, in cash or kind, to be paid or delivered by a tenant for land held by him;(5)The expression "tenant" means a person by whom rent is, or but for a contract, express or implied, would be payable to the Raja of Benares to an inferior proprietor; and(6)the expression "tenant at fixed rates" means a tenant holding land the rent of which under the laws in force or the the custom prevailing in the Family Domains is not liable to enhancement, but does not include a tenant paying rent in kind.
