Amendment status not verified — confirm the current text below against the official source.
Definitions.:- In this Act, unless there is anything repug nant in the subject or context- (i) 'Collector' means the Collector of a district and includes a Deputy Commis sioner; (ii) 'estate' includes a part of an estate and - means any land held by or vested in an Intermediary and included under one entry in any revenue roll or any of the general registers of revenue paying lands and revenue-free lands, prepared and maintained under the law relating to land revenue for the time being in force or under any rules, order, custom, usage having the force of law, and includes revenue- free lands not entered in any register or revenue-roll and all classes of tenures or under-tenures, any jagir, inam or maufi or other similar grant; Explanation I - 'Land Revenue' means all sums and payments m. money or in kind, by whatever name designated or locally known, received or claimable by or on behalf of the State from an Intermediary on account of or in relation to any land held by or vested in such Intermediary. Explanation II - 'Revenue-free land' includes land which is, or but for any special covenant, agreement, engage ment or contract would have been liable to settlement and assessment of land revenue or with respect to which the State has power to make laws for settlement and assessment of land revenue. Explanation III - In relation to merged territories 'estate' as defined in this clause, shall also include any mahal or village or collection of more than one such mahal or village held by or vested in an Inter mediary which has been or is liable to be assessed as one unit to land revenue whether such land revenue be payable or has been remitted or compounded for or redeemed in whole or in part; (iii) 'Government' means the State Government of Orissa; (iv) 'Intermediary' with reference to any estate means a proprietor, sub- proprietor, land lord, land-holder, malguzar, thikadar, gaontia, tenure- holders, under-tenure-holder and includes an inamdar, a jagirdar, zamindar, ilaquedar, khorposhdar, Parganadar, sarbarakar and maufidar including the Ruler of an Indian State merged with the State of Orissa and all other holders or owners of interest in land between the raiyat and the State; Explanation I - Any two or more Intermediaries holding a joint interest in an estate which is -borne either on the revenue-roll or on the rent-roll of another Intermediary shall be deemed to be one Intermediary for the purposes of this Act. Explanation II - The heirs and successors, in-interest of an Intermediary and where an Intermediary is a minor or of unsound mind or an idiot, his guardian, 3 committee or other legal curator shall be deemed to be an Intermediary for the purposes of this Act. All acts done by an Inter mediary under this Act shall be deemed to have been done by his heirs and successors-in-interest and shall be binding on them. (v) 'khas possession' used with reference to the possession of an Intermediary of any land used for agricultural or horticultural purposes, means the possession of such Intermediary by cultivating such land or carrying on horticultural operations thereon himself with his own stock or by his own servants or by hired labour or with hired stock ; Explanation - 'Land used for horticultural purposes' means land used for the purpose of growing fruits, flowers or vegetables. 3[(vi) 'land' means lands of whatever description and includes land which is covered with water, but does not include: (a) mineral bearing land as defined in the Odisha Rural Employment, Education and Production Act, 1992; and (b) House or building:] (vii) 'prescribed' means prescribed by rules made by the Government under this Act; (viii) 'raiyat' means any person who holds land for the purposes of agriculture with rights of occupancy or with permanent and heritable rights therein or is a raiyat within the meaning of any law relating to land tenures but shall not include persons holding mediately or immediately under a raiyat; 4[(viii-a) [x x x] (ix) ˜year' means the cess year as determined by the Board of Revenue under section 5. CHAPTER II IMPOSITION AND APPLICATION OF THE CESS