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[Cites 0, Cited by 0] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(2) in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990

(2)The definition of "specified land" as contained in clause (h) of section 2 has been substituted w.e.f. 1-2-1994 by Assam Ordinance No. II of 1994. This Ordinance was subsequently repealed by Assam Act No. XXIV of 1994 published in the Assam Gazette on 6-5-1994.Prior to its substitution, clause (h) read as under:"(h) "specified land" means -
(i)any land used or intended to be used for growing tea and purposes ancillary thereto or any part of such land, in this referred to as tea estate, or
(ii)any land held for the purpose of obtaining or extracting coal or any part of such land, in this Act referred to as coal mine: