Section 2(1) in The Bengal Alienation Of Agricultural Land (Temporary Provisions) Act, 1944.
(1)"agricultural land"-(a)when used with reference to a proprietor or tenure-holder, means any land which on the date of the transfer of such land by sale referred to in sub-section (1) of section 4 was comprised in the estate or tenure, as the case may be, of, and held in khas by, the proprietor or tenure-holder who made such transfer; and(b)when used with reference to a raiyat or under-raiyat means a holding or a part of a holding of such raiyat or under-raiyat;
