Amendment status not verified — confirm the current text below against the official source.
In this Act, unless there is anything repugnant in the subject or context- e1) "Board" means the Assam Board of Revenue Assam constituted under the Assam Board of Re- ~~ venue Act, 1962; . (2) "Commissioner" means the Commissioner of Taxes appointed under section 4 ; (3) "Dealer" means an occupier of a jute mill or a purchaser. ExpJanation.-The manager or agent of a dealer who resides outside the State and carries on th e busi- ness of buying raw j ute or raw hides and skins in the State shall, in respect of such business, be deemed to be a dealer for th e purposes of this Act ; (4) "jute" means the fibre of the plant kn own Lotanicallv as belonging to th e GE :'-J US COR· CHORUS, and includes all th e species of the GENUS whether known commonly as " PAT", "KOSTA", ' -NALIA" or bv any na me, and also means the plant known botanically as i i IBISCUS CAUNABINUS and commonly known as " M EST A" ; (5) 'Jute-mill" m eans a factory as defined in, or Act 63 01 declared to be a factory under the Factories Act, 19-t8