Section 2 — Definition, U.P. Act III of 1901, Act XI of 1922, U.P. Act l of 1951, Act II of 1912, Act XI of 1932, Act V of 1908, U. P. Act III of 1901, U.P. Act XVII of 1939, U.P. Act I of 1951,

2. In this Act unless there is anything repugnant in the subject or context-

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(1) "land holding" shall have the meaning assigned to it in section 1:

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(2) "anual value" shall have the meaning assigned to it in section 5;

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(3) "assessee" means the land holder by whom holding tax is payable and, in the case of his death, includes his legal representative;

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(4) "assessing authority" shall have the meaning assigned to it in section 6;

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(5) "Assistant Collector of the First Class" shall have the meaning assigned to it in the U. P. Land Revenue Act, 1901;

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(6) "Collector" includes aur Additional Collector;

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(7) "Commissioner" includes an Additional Commissioner;

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(8) "company" means a company as defined in the Indian Income Tax Act, 1922;

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(9) "co-operative farm" means a co-operative farm to which the provisions of Chapter XI of the U. P. Zamindari Abolition and Land Reforms Act, 1950, are applicable;

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(10) "co-operative society" means a co-operative society registered under the Cooperative Societies Act, 1912 and includes a co-operative farm;

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(11) "firm" has the meaning assigned to it in the Indian Partnership Act, 1932;

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(12) "hissedar" shall have the meaning assigned to it in the existing law relating to land tenure in force in Kumaun Division and includes guzaredars of Pargana Askot and holders of fee simple estates;

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(13) "holding tax" shall have the meaning assigned to it in section 3:

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(14) "intermediary" means a proprietor, under-proprie tor, a sub-proprietor, a thekedar, a permanent lessee in Oudh, a permanent tenure-holder and a hissedar;

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(15) "land" means land, whether assessed to land revenue or not, which is held or occupied for a purpose connected with agriculture, horticulture. animal husbandry, pisciculture or poultry farming and includes uncultivated land held by a land holder as such;

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(16) "land-holder" means-

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(i) an intermediary, where the land is in his personal cultivation or is held as sir, khudkasht, or grove, and

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(ii) any other person who holds at occupies land otherwise than

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(a) an asami,

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(b) a sub-tenant.

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(c) a tenant of sir, of

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(d) a sirtan,

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and includes a manager or a principal officer, as the case may be:

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Explanation-In this clause asami does not include an asami of Gaon Samaj:

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(17) Dbqtslegal representative" shall have the meaning assigned to it in the Code of Civil Procedure, 1908;

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(18) "principal officer" used with reference to any company or association means-

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(i) the secretary, treasurer, manager or agent of the company or association, or

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(ii) any person connected with the company or association upon whom the assessing authority has served notice of his intention of treating him as principal officer thereof;

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(19) "prescribed" means prescribed by rules made under this Act:

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(20) "sirtan" shall have the meaning assigned to it in the law relating to land tenure in force in Kumaun Division;

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(21) "State Government" means the Government of Uttar Pradesh;

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(22) "Sub-divisional Officer" means the Assistant Collector of the First Class in charge of a sub-division appointed under the U. P. Land Revenue Act, 1901 and includes any other Assistant Collector of the First Class specified as such by the Collector for the purposes of this Act;

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(23) the expressions "agricultural year", "grove" "khudkasht", "permanent tenure-holder", "permanent lessee in Oudh", "proprietor", "sanctioned hereditary rates", "sub-tenant", "sub-proprietor", "thekedar" and "under proprietor" shall have the meaning assigned to them in the U. P. Tenancy Act, 1939, and

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(24) the expression "asami" and "Gaon Samaj" shall have the meaning assigned to them in the U. P. Zamindari Abolition and Land Reformas Act, 1950.