Section 2 in The Maharashtra Agricultural Income Tax Act, 1962
2. Definitions.
- In this Act, unless the context requires otherwise, - (1) "agriculture income" means, -(a)any rent or revenue derived from land which is used for agricultural purposes and is either assessed to land revenue in the State or is subject to a local rate assessed and collected by the officers of the Government as such;(b)any income derived from such land by -(i)agriculture, or(ii)the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market, or(iii)the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in paragraph (ii) of this sub-clause;(c)any income derived from any building [owned and occupied] [These words were substituted for the words 'owned or occupied' by Maharashtra 21 of 1964. Section 2(a).] by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of [rent-in-kind of any land] [These words were substituted for the words 'rent-in-kind on any land' by Maharashtra 21 of 1964, Section 2(b).] with respect to which, or the produce of which, any process mentioned in paragraphs (ii) and (iii) of sub-clause (b) is carried on :Provided that, the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue of the cultivator, or the receiver of rent-in-kind, by reason of his connection with the land, [requires as a dwelling house] [These words were substituted for the words 'requires as dwelling house' by Maharashtra 21 of 1964, Section 2(c).], or as a store house, of other out-building;(2)"assessee" means a person by whom agricultural income-tax or any other sum of money is payable under this Act and includes -(a)every person in respect of whom any proceeding under this Act has been taken for the assessment of his agricultural income or the agricultural income of any other person in respect of which he is assessable;(b)every person who is deemed to be an assessee under any provision of this Act;(3)"assessment" includes re-assessment;(4)"assessment year" or "year of assessment" means the period of twelve months commencing on the 1st day of April every year;(5)"Commissioner" means the person appointed to be the Commissioner of Agricultural-tax under section 20;(6)"company" means a company as defined in section 3 of the Companies Act, 1956, and includes a company incorporated outside India and which has a place of business in the State which the State Government may, by general or special order, declare to be a company for the purposes of this Act;(7)"firm", "partner" and "partnership" have the same meanings respectively assigned to them in the Indian Partnership Act, 1932, but the expression 'partner' shall also include any person who, being a minor, has been admitted to the benefits of partnership;(8)"Income-tax Act" means the Income-tax Act, 1961;(9)"person" includes -(a)an individual,(b)a Hindu undivided family,(c)a company,(d)a firm,(e)an association of persons or a body of individuals, whether incorporated or not, and(f)every artificial juridical person, not falling within any of the preceding sub-clauses;(10)"prescribed" means prescribed by rules made under this Act;(11)"principal officer" used with reference to a company or any association of persons or any body of individuals means -(a)the secretary, treasurer, manager or agent of the company, association or body, or(b)any person connected with the management or administration of the company, association or body upon whom an Agricultural Income-tax Officer has served a notice of his intention of treating him as the principal officer thereof;(12)"public servant" has the same meaning as in section 21 of the Indian Penal Code;(13)"received" used with reference to the receipt of agricultural income by a person includes -(a)receipt by an agent or servant on behalf of a principal or master, respectively,(b)receipts by other persons which are deemed to be his receipts under the provisions of this Act, and also includes receipts of agricultural income by way of adjustment of accounts with any other person;(14)"State" means the State of Maharashtra;(15)"total agricultural income" means the total amount of agricultural income referred to in section 5 and computed in the manner laid down in this Act;(16)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset, -(a)in the case of works constructed or assets acquired in the previous year, the actual cost to the assessee,(b)in the case of works constructed or assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset, as the case may be.
