Section 2 in The Kerala Agricultural Income Tax Act, 1991
2. Definitions.
- In this Act unless the context otherwise requires,(1)"agricultural income" means-(a)any rent or revenue derived from land Which is used for agricultural purposes;(b)any income derived from such land by-(i)agriculture, or(ii)the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him ,fit to be taken to market, or(iii)the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in sub-clause (ii);(c)any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any land with respect to which, or the produce of which, any operation mentioned in sub-clauses (ii) and (iii) of clause (b) is carried on:Provided that-(i)the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator, or the receiver of rent-in-kind, by reason of his connection with the land, requires as a dwelling house, or as a store-house, or other out-building, and(ii)the land is either assessed to land revenue or is subject to a local rate assessed and collected by officers of the Government as such or, where the land is not so assessed to land revenue or subject to a local rate it is not situated-(A)in any area, which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area Committee, town area Committee, town Committee or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year; or(B)in any area within such distance, not being more than eight kilometers, from the local limits of any municipality or cantonment board referred to in item (A), as may be specified by the Central Government under the proviso to sub-clause (c) of clause (1) of Section 2 of the Income Tax Act, 1961 (Central Act 43 of 1961);(2)"Agricultural Income tax" means the tax payable under this Act;(3)"Agricultural Income tax Inspector" means a person appointed to be an Agricultural Income tax Inspector under section 24;(4)"Agricultural Income tax Officer" means a person empowered as Agricultural Income tax Officer under section 24;(5)"Deputy Commissioner (Appeals)" means a person appointed to be a Deputy Commissioner (Appeals) of Agricultural Income tax under section 24;(6)"Appellate Tribunal" means the Appellate Tribunal appointed under section 73;(7)"assessee" means a person by whom any tax or any other sum of money is payable under this Act, and includes:(i)every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person; or of the amount of refund due to him or to such other person;(ii)every person who owns or possesses any land in which any crop is grown, the agricultural income of which is liable to tax under the provisions of this Act either on his own account or on account of others;(iii)every person who is deemed to be an assessee under any provision of this Act;(iv)every person who is deemed to be an assessee in default under any provision of this Act;(8)"assessment" includes reassessment;(9)"assessment year" means the period of twelve months commencing on the 1st day of April every year;(10)"Board of Revenue" means the Board of Revenue constituted under the Kerala Board of Revenue Act, 1957 (7 of 1957);(11)"Collector" means the Collector or other officer appointed by the Government by name or by virtue of his office to exercise the powers and perform the functions of a Collector under the Kerala Revenue Recovery Act, 1968;(12)"Commissioner" means the person appointed to be the Commissioner of Agricultural Income tax under Section 24 and includes any other officer authorised by the Government to exercise the powers and perform the functions of the Commissioner under this Act,(13)"Company" means a domestic company or a foreign company;(14)"Domestic company" means a company formed and registered under the Companies Act, 1956 (Central Act 1 of 1956) and includes a company formed and registered under any law relating to companies formerly in force in any part of India and having its registered office in India, and any Corporation or Board formed by or under Central or any State enactment;(15)"Deputy Commissioner" means a person appointed to be a Deputy Commissioner of Agricultural Income tax under Section 24;(16)"Firm", "Partner" and "Partnership" have the same meanings respective assigned to them in the Indian Partnership Act, 1932 (Central Act IX of 1932), but the expression "Partner" shall also include any person who, being a minor, has been admitted to the benefits of partnership;(17)"Foreign Company" moans a foreign company within the meaning of Section 591 of the Companies Act, 1956 (Central Act 1 of 1956) and includes any foreign association whether incorporated or not, which the Government may, by general or special order, declare to be a foreign company for the purposes of the Act;(18)"Inspecting Assistant Commissioner" means a person appointed to be an Inspecting Assistant Commissioner of Agricultural Income tax under Section 24;(19)"Legal representative" has the meaning assigned to it in clause (11) of Section 2 of the Code of Civil Procedure, 1908 (Central Act V of 1908);(20)"Person" means any individual or association of individuals owning, possessing or holding property for himself or for any other, or partly for his own benefit and partly for another, either as owner, possessor, trustee, receiver, common manager, administrator or executor or in any capacity and includes a firm or a company, an association of individuals, whether incorporated or not, and any institution capable of holding property;(21)"prescribed" means prescribed by rules made under this Act;(22)"previous year" means the financial year immediately preceding the assessment year;Provided that in the case of a person who newly derives agricultural income during the financial year, the previous year shall be the date from which the agricultural income is newly received and ending with the 31st day of March following:Provided further that the previous year in relation to the assessment year commencing on the 1st day of April, 1991 shall be the period which begins with the date immediately following the last day of the previous year relevant to the assessment year commencing on the 1st day of April, 1990 and ending with the 31st day of March, 1991.Provided also that in the case of an assessee coming under the second proviso where such period exceeds twelve months, the tax shall be calculated on the total agricultural income at the average rate of tax applicable to the total agricultural income for the twelve months ending on the 31st day of March 1991,Provided also that when the previous year exceeds a period of twelve months or less than twelve months the prorata depreciation shall be allowed for such period.(23)"Principal Officer," used with reference to a local authority or a company or any other public body or any association of persons or any body of individuals means:-(a)the secretary, treasurer, manager, agent or officer of the local authority, company, association or body, or(b)any person connected with the management or administration of the local authority, company, association or body upon whom the Agricultural Income Tax Officer has served notice of his intention of treating him as the principal officer thereof;(23a)"Settlement Commission" means the Settlement Commission appointed under section 74A;(24)"tax" means Agricultural Income Tax payable under this Act;(25)"tenants-in-common" means two or more persons owning or managing property jointly, having therein equal or un-equal shares either by the same or different titles or by interstate succession;(26)"total agricultural income" means the aggregate of all agricultural income mentioned in section 4 and computed in accordance with the provisions of this Act;
