Bare ActsThe Tamil Nadu Agriculturists Relief Act, 1938

Section 1908

(c) holds an interest in s~~clt land, recognized 4[Tamil in the Malabas Tcnnncy Act, 1929; 01

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(c) holds an interest in s~~clt land, recognized 4[Tamil in the Malabas Tcnnncy Act, 1929; 01. Nadul Act XIV of 1930. -- - .- 1 This expression was substituted for the expression "State of ~ Madras" by the Tamil N ~ d u Adaptation of Laws Order, 1969, as amended by the Tanril Nadu Adaptation of Laws (Second Amend. merit) Order, 1969, which came into forcc on the 14th January 1969. a The words "not being land situated within a municipality or cantonment" were omitted by section 2(1) (i) of the Tamil Natlu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 I of 1973). a This word was substituted for the word "Provincial" by the Adaptation Order of 1950. r These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the . Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969, Agn'c~tturi~t~ ~ e l i e f [I938 : T.N. Act IV . (d) holds a lease of such land from any per- son specified in sub-clause (a), (b) or (c) or is a sub lessee of such land: Provided that a person shall not be deemed to be an 'agriculturist' if he- (A) '[has in both the financial years] ending *[31st March 19721 been assessed to income-tax under the '[Income-tax Act, 1961 (Central Aci 43 of 1961) " o 9 d e r the Income-tax law in force in any foreign country] '[ .I ;or (B) '[has in all the four half-years immedia- tely preceding] the '1.1 st March 19721 been '[assessed to profession tax on .a half-yearly income of'more than "one thousand and tnfo hundred rupees)] derived .- ,. ---- -4 -- 1 These words were substituted for the words "has in either of the two financial years " by seclion 2 U) or the Tamil Nadu Agri- culturists Relief (Amenclmrn~) Act, 1048 (Tiitnil Nadu Act SXlII of 1948). 2 This expression was subst~tuted for the expression "31st March 1938" by section 2 (1) (ii) (0) of thc Tamil Nadu Agricul- e turists Relief (Amendment) Act, 1972 (Tamil Nndu Act 8 of 1973). This expression was substltutcd for the expression "Indiatl Income-tax Act, 1922 (Act XI of 1922) or under thefncome-tax laws of any territory which immeduately bcfo~e the 1st November 1956 was comprised in a Part 8 Slate" by section 2 (1) 61) (b), ibjd. 4 The words "or forelgn Government" were omitted by section 2 of the Tan111 Nadu Agriculturists Relief (Anlendment) Act, 1956 (Tamil Nadu Act M<VIII of 1956). In so far as thc Taniil N:irlu .,, ~ c t 1V of 193s applied 10 the added tcrrlrorles, these words were omitted by stxtion 4 of, and the Second Schcdulc to. the Tamil Nadu (Added Territories) Exten~ion of Laws Act, 1962 (Tamil N ~ d u Act 14 of 1962). 6 These words were substituted for the words "has within the two years immediately precding" by section 2 (i) of the T~lnil ~ a d u ~griculturists Relief (Amencttnertt) Act, 1948 (Tamil N.~du ~ c t -I of 1948). s This expression was substituted for the exxpressit>n '"-it October 1937" by section 2 (1) (iii) (a) of the Tamil Nndu Agriculturisrs endment) Act, 1972 (Tamil Nadu Act 8 of 1973). words were substituted for the worils "assessed to profession-tax on a half-yearly income of moro than three hundred by section 2 {ii) of the Tamil Nadu Agriculturists Relief (-t) Act, 1948 (Tamil Nadu Act XXm of 1948). r expression was substituted for thaexpression "six hund- -9, by sectton 2 (1) ( i i (b) of,the Tam11 Nadu Agriculturists R elid wndrnent) Act, 1972 (Tarml Nadu Act 8 of 1973). li ."..- . . I . . .- [&..*,." ..-- . I 1938 : ?.N. Act IV] Agriculturists Relief 37 1 : I i[Tamil from a profession other than agriculture under the / Nadu] '[Tamil Nadu] District Municipalities Act, 1920, ActV or 2[the Madras City Municipal Corporation Act, 1919

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