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Section 19

131, or a' corporation formed ili pursuance of an Act of Parliament: of the United Kingdom or of any special Indian" law ;, 1

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19 131, or a' corporation formed ili pursuance of an Act of Parliament: of the United Kingdom or of any special Indian" law ;, 1 i Explanation I.--Where a joint Hindu family or. tqwad, favazhi, 'kutumba or kavaru,,is an agriculturist, every coi parcbn-er or member of the tarwad, tavazhi, kutumba or khbhll bdd b p kavaru, as the case may be,'shall bt; deemed to be an a&culturist provided that he dces, not fall under any of the iifid ibl(i) () p categories specified in sub-clauses (i) to (v). ~blanation IL-The provisions of this Act shall not hh llik p apply to any person who though an agrl~ultu~ist was not kn agriculturist on the 1st October 1953 ; . . and the second y schedule to, the Tn.mil N~du Repenlii~g and Amending Act, 1955 (Til NdAt X%XVI f hese wards were inserted byasec!ian 3 OF, lhTil NdRliid , p (Tannil Nadu Act X%:XVI af 1955). These mrds were subslit uted for the wards "under the law of any other Statate relating to Sales 'Tax Thid ShdlhT'l NdR " by 5ection 4 of, and the id Adi'A y g y , Third Schedule to, the Tam'l Nadw Repealing and Amending'Act, $957 (T il NdA$XV f