Section 2(11) in The Karnataka Value Added Tax Act, 2003
(11)"To cultivate personally" means, to cultivate land on one's own account, -(a)by one's own labour, or(b)by the labour of one's own family, or(c)by servants on wages payable in cash or kind but not in crop share, or by hired labour under one's personal supervision or the personal supervision of any member of one's family.Explanations. - (1) A person who is a widow or a minor or is subject to any physical or mental disability shall be deemed to cultivate the land personally if it is cultivated by her or his servants or by hired labour.
