Section 2 in The M.P. Sugarcane (Purchase Tax) Act, 1961
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)[ "Commissioner" means the Commissioner of Sales Tax appointed under Section 3 of the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959)] [Substituted by M.P. Act No. 24 of 1962.];(b)"Owner of a factory" means the person who or the authority which owns or has the ultimate control over the affairs of the factory and shall, where the said affairs are entrusted to a Manager, Managing Director, or a Managing Agent; [x x x] [Omitted by M.P. Act No. 24 of 1962.][(b-1) "year" means the period beginning on the first day of October in any year and ending on the thirtieth day of September in the year next following] [Inserted by M.P. Act No. 24 of 1962.];(c)words and expressions used but not defined in this Act, but defined in the Madhya Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1958 (No. 1 of 1959) shall have the meanings respectively assigned to them in that Act.
