(3)any land acquired under any rules issued by, or under authority or, Government for the sale, grant lease or clearance of waste lands;"Holder of an estate or tenure". - "Holder of an estate or tenure" means all or any of the holders thereof, and where two or more persons are jointly holders thereof, they shall be jointly and severally liable under this Act;"Holding". - "Holding" means the land held by a cultivating raiyat;"Immovable property". - "Immovable property" includes lands and all benefits to arise out of land and things attached to the earth, or permanently fastened to anything which is attached to the earth, but does not include crops of any kind, or houses, shops or other buildings;"Land". - "Land" means land which is cultivated, uncultivated, or covered with water, and does not include houses or buildings;"Part", "Chapter" and "Section". - "Part", "Chapter" and "Section" means respectively a Part, Chapter and Section of this Act;["Royalty". - For the purpose of this Act in respect of mines and quarries means payment (which include dead rent) made or likely to be made to the owner of mines and minerals for the right of working the same on the quantity or value of such produce by a lessee if the land had been held under a lease granted under Mines and Minerals (Regulation and Development) Act, 1957 (Act 67 of 1957) and rules made thereunder and includes any amount which Government may demand for the appropriation of mines and minerals belonging to the Government and any amount that may be paid as or in lieu of royalty for the right of working mines and quarries in areas held or acquired under any Act or Agreement;] [Substituted by Bihar Finance Act, 1982 (58 of 1982).]"Schedule". - "Schedule" means a schedule to this Act annexed, and every such schedule shall be read as part of this Act;"Tenure". - "Tenure" includes every interest in land, whether rent-paying or not save and except an estate as above defined, and save and except the interest of cultivating raiyat;"The Collector". - 'The Collector" includes any person specially invested with the powers of a Collector for the purposes of this Act, and means-(i)when used in reference to revenue-paying estates and lands comprised therein to all proceedings connected therewith, and to the assessment and levy of [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 for 'cesses'.] in respect thereof, the Collector or other similar officer on whose revenue-roll such estates are borne;(ii)when used in reference to revenue-free estates and lands comprised therein to all proceedings connected therewith and to the assessment and levy of [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 for 'cesses'.] in respect thereof, the Collector or other similar officer on whose general register of lands such revenue free estates are borne:["The Collector of the district". - "The Collector of the district" includes any person specially invested with the power of a Collector for the purposes of this Act and means the officer-in-charge of the revenue-administration of a district;] [Inserted by the Bengal Cess (Amendment) Act, 1940 (Bengal Act 4 of 1940).]["The Settlement Officer". - ['The Settlement Officer"] [Inserted by the Bengal Cess (Amendment) Act, 1940 (Bengal Act 4 of 1940).] means the Revenue Officer appointed by the State Government under the designation of Settlement Officer or Assistants Settlement Officer for the purposes of preparing or revising records-of-rights under Chapter X of the [Bihar Tenancy Act, 1885,] [Substituted by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 2 of 1939), for 'Bengal Tenancy Act, 1885'.] or any other law for the time being in force, in respect of the lands in any local area, estate or tenure, or part thereof,and includes any officer appointed by [State] [Substituted by A.L.O. for 'Provincial'.] Government to maintain records-of-right so prepared or revised] [Added by the Bengal Cess (Amendment) Act, 1940 (Bengal Act 4 of 1940).];"District Board". - ["District Board"] [The definition of 'District Board' and 'District Fund' substituted for the definition of 'the Committee' by Act 3 of 1885.] means the Board constituted under the provisions of the [Bihar and Orissa Local Self-Government Act, 1885, 3 of 1885] [Substituted by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 2 of 1939) for 'Bengal Local Self-Government Act of 1885'.];"District Fund". - ["District Board"] [The definition of 'District Board' and 'District Fund' substituted for the definition of 'the Committee' by Act 3 of 1885.] means the fund formed under Section 52 of the [Bihar and Orissa Local Self-Government Act, 1885] [Substituted by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 2 of 1939) for 'Bengal Local Self-Government Act of 1885'.];"Year". - "Year" means the cess year as determined by the [Board of Revenue] [Substituted by the B. & O. Cess (Amendment) Act, 1916 (B O. Act 1 of 1916) for 'Lieutenant-Governor'.] under Section 11;["Value of mineral bearing land" means with reference to assessment of local cess in any year on land held for working mines and quarries, the value at pit's mouth of all the minerals extracted from the land in that year.] [Inserted by Bihar Finance Act, 1981 (2 of 1982) vide Section 16 thereof.]Explanation. - Value at pit's mouth of a mineral shall be the price (excluding excise and taxes) obtained for sale of that mineral at pit's mouth and where sale price of the mineral at the pit's mouth cannot be ascertained or where the mineral is sold elsewhere than at the pit's mouth or where the mineral is transformed before sale by any process of benefication or physical or chemical change the pit's mouth value of the mineral shall be determined by making reasonable allowance for expenditure directly incurred in transport, handling or benefication or physical or chemical change, and where such expenditure cannot be fairly ascertained the pit's mouth value shall be taken to be the cost of production of the mineral at the pit's mouth or such value as may be determined under Section 76;][ou mit tSlh LFkkoj laifRr ds laca/k esa fodz; & ewY; ls vfHkizsr gS ,slk ewY; ftl ij ,slh mit csph x;h ;k iV~Vs ij nh x;h gksA [Inserted by Bihar Cess (Amdt.) Act. 1981 (Act 2 of 1982).]]
