Section 2(6) in The Assam Agricultural Income-Tax Act, 1939
(6)The State Government may if it considers it desirable or expedient so to do for avoiding genuine hardship, by general or special order, grant appropriate relief in any case or class of cases where the transitional previous year is longer than twelve months;(e)"assessee" means a person by whom agricultural income-tax is payable;(f)"Assistant Commissioner of Taxes" means a person appointed to be an Assistant Commissioner of Taxes under sub-section (2) of Section 18;(ff)"Assistant Commissions of Taxes (Appeals)", means a person appointed to be an Assistant Commissioner of Taxes (Appeals), under sub-section (2) of Section 18;(g)"Board" means the Assam Board of Revenue constituted under Section 3 of the Assam Board of Revenue Act, 1959 or under any statutory modification or re-enactment thereof;(h)"Commissioner" means a person appointed to be a Commissioner of Taxes under sub-section (2) of Section 18;(i)"Company" means a company as defined in the Indian Companies Act, 1956, or formed in pursuance of an Act of Parliament of the United Kingdom or of Royal Charter, or Letters Patent, or of an Act of the Legislature of a British possession, and includes any foreign association carrying on business in India whether incorporated or not and whether its principal place of business is situated in India or not, which the Commissioner may, by general or special order, declare to be a Company for the purposes of this Act;(j)"Assessment year" means and shall be deemed always to have meant the period of twelve months commencing on the 1st day of April every year;(k)"Firm", "Partner" and "Partnership" have the same meanings respectively as in the Indian Partnership Act, 1932 :Provided that the expression ''Partner" includes any person who being a minor has been admitted to the benefits of partnership;(l)"landlord" has the same meaning as in the Assam (Temporarily Settled Districts) Tenancy Act, 1935; Sylhet Tenancy Act, 1936; Goalpara Tenancy Act, 1929;(m)"person" includes-(i)an individual,(ii)a Hindu undivided family,(iii)a Company,(iv)a firm,(v)an association of persons or a body of individuals, whether incorporated or not,(vi)a local authority, and(vii)every artificial judicial person, not falling within any of the preceding sub-clauses;(n)"prescribed" means prescribed by Rules made under this Act;(o)"Principal Officer" used with reference to any company or association means-(i)the secretary, treasurer, manager or agent of the company or association, or(ii)any person connected with the company or association upon whom the Superintendent of Taxes or Agricultural Income-tax Officer has served a notice of his intention of treating him as principal officer thereof; and(oa)"Schedule" means the Schedule to this Act.(p)"total agricultural income" means the aggregate of amounts of agricultural income referred to in Clause (a) of Section 2 and determined in the manner laid down in or under this Act.
