Section 2 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
2. In this Act, unless the context otherwise requires,-
(a)"annual Productivity" in respect of any specified lane means the productivity of such land determined ii accordance with section 4 ;(b)"Commissioner" means the Commissioner appointed under sub-section (1) of section 15;(bb)“crude oil” means petroleum in its natural state before it has been refined or otherwise treated but from which water and foreign substances have been extracted.Amendment: In the principal , section 2, after clause (b), a new clause (bb) has been inserted vide notification no.LGL.42/2004/10 Dated 29th December,2004 published in the Assam Gazette Extraordinary no. 262 Dated 29th December, 2004.(c)"green tea leaves" means the plucked and unprocessed green leaves of the plant, Camellia Sinensis (L) O Kuntze;(cc)“natural gas” means gas obtained from bore-holes and consisting primarily of hydrocarbons;Amendment: In the principal Act , section 2, after clause (c), a new clause (cc) has been inserted vide notification no.LGL.42/2004/10 Dated 29th December, 2004 published in the Assam Gazette Extraordinary no. 262 Dated 29th December, 2004.(d)"owner" in relation to any specified land means any person who is the immediate proprietor thereof or of any part thereof and includes, with reference to any specified land the possession of which or part whereof has been transferred by lease, mortgage or otherwise, the person to whom possession is so transferred so long as his right to possession subsists or, as the case may be, a liquidator, receiver, agent or any other person in charge of such specified land.Amendment: In the principal Act , section 2, clause (d) has been substituted vide notification no.LGL.42/2004/10 Dated 29th December, 2004 published in the Assam Gazette Extraordinary no. 262 Dated 29th December, 2004.[Prior to this sub-clause (d) read as follows:(d)"owner" in relation to any tea estate means any person who is the immediate proprietor thereof or of any part thereof and includes, with reference to a tea estate the possession of which or part whereof has been transferred by lease,- mortgage or otherwise, the person to whom possession is so transferred so long as his right to possession subsists or, as the case may be, a liquidator, receiver, agent or any other person in charge of a tea estate;](e)"person" means and includes -(i)an individual ;(ii)a Hindu undivided or joint family ;(iii)a company ;(iv)a firm ;(v)an association of persons or body of individuals whether incorporated or not ;(vi)a department of any Government ;(vii)a local authority ; and(viii)every artificial juridical person, not falling within any of the preceding sub-clauses ;(/) ' 'prescribed'' means prescribed by rules made under this Act ;(g)"section" means a section of this Act ;(h)Specified land means-(i)any land used or intends to be used for growing tea and for purpose ancillary thereto or any part of such land, in this Act referred to as tea estate, or(ii)any land held for the purpose of obtaining or extracting coal or any part of such land, in this Act referred to as coal bearing land, or(iii)any land held for the purpose of obtaining or extracting crude oil or any part of such land, in the Act referred to as crude oil bearing land, or(iv)any land held for the purpose of obtaining or extracting natural gas or any part of such land, in the Act referred to as natural gas bearing land, or(v)any land held for the purpose of obtaining or extracting lime stone or any part of such land, in the Act referred to lime-stone bearing land;Amendment: In the principal Act , section 2, clause (h)has been substituted vide notification no.LGL.42/2004/10 Dated 29th December, 2004 published in the Assam Gazette Extraordinary no. 262 Dated 29th December, 2004.[Prior to this the clause (h) read as follow:(h)"specified land" means - any land used or intended to be used for growing tea and for purposes ancillary thereto or any part of such land, in this Act referred to as tea estate;](i)"State" means the State of Assam ;(j)"State Government" means the Government of Assam;(k)' 'tea'' means the plant Cammellia Sinensis (L) O Kuntze;(l)"tax' means the tax due or levied under section 3.Amendments : (1) The words "Coal mine or" occuring in the definition of "owner" contained in section 2(d) has been deleted by Assam Ordinance No. II of 1994, w.e.f. 1-2-1994. This Ordinance was replaced by Assam Act No. XXIV of ' published in the Assam Gazette on 6-5-1994.Prior to the above amendment clause (d) read as under:"(d) "owner" in relation to any coal mine or tea estate means any person who is the immediate proprietor thereof or of any part thereof includes, with reference to a coal mine or tea estate the possession of which or part whereof has been transferred by lease, mortgage or otherwise, the person to whom possession is so transferred long as his right to possession subsists or, as the case may . liquidator, receiver, agent or any other person in charge of s mine or tea estate;"(2)The definition of "specified land" as contained in clause (h) of section 2 has been substituted w.e.f. 1-2-1994 by Assam Ordinance No. II of 1994. This Ordinance was subsequently repealed by Assam Act No. XXIV of 1994 published in the Assam Gazette on 6-5-1994.Prior to its substitution, clause (h) read as under:"(h) "specified land" means -(i)any land used or intended to be used for growing tea and purposes ancillary thereto or any part of such land, in this referred to as tea estate, or(ii)any land held for the purpose of obtaining or extracting coal or any part of such land, in this Act referred to as coal mine:
