In th~:> Act, unless the context othe1 wise requ1re:.,-
(1) ''assessee" means a person by whom plantation tax or any other sum of money is payable under this Act, and includes every person m respect of whom any proceedmg under this Act has been taken for the assessment of plantation tax payable by hrm;
(2) "appellate author1ty'' means the appellate authority appointed by the Government ;
(3) "assessmg authority'' means the assessmg authority appointed by the Government;
(4) ·'company" means a oompany as defined m section 3 of the Companies Act, 1956 (Central Act 1 of 1956), and includes a foreign company wr.thin the meaning of section 591 of that Act;
(5) "person'' means any mdividual or assocralion of indr vrduals holding any plantation for hrmself or for any other, or partly for himself and partly for another, whether as owner, tenant, mortgagee 1n possession, trustee, receiver, common manager, administl·ator or executor or in any capacity reco gnised by law and includes a Hindu und1vided fam1ly, an Aliya santhana family or branch, a Marumakkathayam tarwad or tavazhi, a Nambudiri family or other famrly to which the * Published m the Gazette Extraordinary dated 24th August, 1960.
133 provisions of the Kerala Nambudiri Act, 1958, apply, a firm, a company or a co-operative society registered or deemed to be registered under the Travancore·Cochin Co-operative Socie ties Act, 1951, or the Madras Co-operat1ve Societies Act, 1932, and any institution capable of holding property;
(6) "plantation" means land used for growing one or more of the following:-
(i) cocoanut trees;
(ii) arecanut trees;
(iii) rubber plants;
(iv) coffee plant!>:
( v) tea plant:.;
(vi) cardamom plants;
(vii) pepper vines;
(7) ''prescribed'' mearu. prescribed by rules made under this Act;
(8) ''to hold" with reference to a plantation means to be m possessiOn oi the plantation as owner or as tenant or as mort gagee m possession;
(9) ''valuation date'' m relation to the financial year com mencing on the first day of April, 1960, means the first day of September, 1960, and m relation to any other financial year ·for which an assessment is to be made under this Act means the first day of April of that year.