Section 2(6) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(6)"Commissioner" means a person appointed by the Government to perform the duties of the Commissioner under this Act ;[(6-a) "firm", "partner" and "partnership" have the meaning respectively assigned to them in the Jammu and Kashmir Partnership Act, Svt. 1996 ;(6-b) "Hindu undivided family" means a Hindu undivided family governed by the Mitakshara School of Hindu Law ;] [Clauses (6-a) and (6-b) inserted by Act No. XVIII of 1966.]
