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
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
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kavaru, as the case may be,'shall bt; deemed to be an a&culturist provided that he dces, not fall under any of the
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categories specified in sub-clauses (i) to (v).
~blanation IL-The provisions of this Act shall not
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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,
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(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
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Third Schedule to, the Tam'l Nadw Repealing and Amending'Act, $957 (T
il NdA$XV f