(9)"Small farmer" means a person who on the date of commencement of this Act, holds whether as owner, or mortgagee with possession or partly in one capacity and partly in another not more than two units of land, the annual income from which does not exceed one lakh twenty thousand rupees and who has no income from any source other than agriculture.Explanation. - Where a person holds more than one category of land referred to in clause (10), the extent of land held by him shall be determined according to the following formula namely. -Two hectares of un-irrigated land=one and one-fourth hectares of rainfed wet land=half hectare of land having facilities for growing one irrigated corp=half hectare of land used for growing plantation crops or grape or coconut or are-canut or for growing mulberry by irrigation=quarter hectare of land having perennial irrigation facilities or facilities for growing more than one irrigated crop in a year;
