In this Act unless there is anything repugnant in the subject or context — Interpretation — (U.P. Act No. XIII of 1940)

In this Act unless there is anything repugnant in the subject or context — Interpretation

2. In this Act unless there is anything repugnant in the subject or context — Interpretation (1) subject to the provisions of the following sub-section, all words and expression which are defined or explained in the United Provinces Land Revenue Act 1901, or the United Provinces Tenancy Act, 1939, shall have the meaning assigned to them therein ; (2) "agricultural produce" means the agricultural produce of an agriculturist raised by him or by his servants or by labour hired by him and includes crops, whether standing or gathered, and the fruit and flowers of trees and plants ; (3) "agriculturist" means a proprietor of a mahal or of a share in or portion of a mahal or a tenant ; Provided that no such proprietor or tenant shall be deemed to be an agriculturist if — (a) the aggregate of the rent, if any, and of ten times the local rate, if any, payable by him exceeds one thousand rupees, or (b) he is assessed to income-tax under the Indian Incometax Act, 1922 or under the income-tax law of an Indian State ; Provided further that no person shall be deemed to be a proprietor or tenant merely by reason of his having acquired proprietary or tenancy rights, otherwise than by inheritance or survivorship, after the first day of June, 1940. Explanation I — Where a proprietor or a tenant has a subsisting interest in land, but by a reason of a temporary transfer does not for the time being pay the rent or local rate payable in respect of that land, such rent or local rate shall, for the purposes of this subsection, be deemed to be payable by him. Explanation II— If on account of a fall in the price of agricultural produce a temporary remission has been made in the land revenue payable by a proprietor or in the rent payable by a tenant, the local rate payable by such proprietor shall, for the purposes of this sub -section be deemed to have been reduced in the same proportion as the land revenue and the rent payable by such tenant shall be deemed to be the rent as reduced by such temporary remission in rent. (4) "bank" means a company which carries on the business of banking and was before the first day of June, 1940, registered under any of the enactments relating to companies for the time being in force (in India or) 1 in the United Kingdom or in any of the colonies or dependencies thereof [ * * * ]2 or incorporated by an Act of Parliament (of the United kingdom) 3 or by Royal Charter or Letters Patent or by (Central Act) 4 ;

Section 2