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Section 4: Land Holding, Act XXI of 1860.

The U.P. Large Land Holdings Tax Act, 1957State Act of Uttar Pradesh · Act 31 of 1957

4. (1) For the purposes of this Act, "land holding" means the aggregate of all land held or occupied on the first day of July each year by a land-holder, whether in his own name or in the name of any member of his family, and all such land shall be deemed to form part of the land holding of such land-holder:

Provided that the land held or occupied by a member of the family of the land-holder, shall not form part of the holding of such land holder, if the same is managed and cultivated separately.

Explanation i-For the purposes of this section a family shall include-

(a) mother;

(b) wife;

(c) unmarried daughter, or son's daughter:

(d) son, or son's son or son's son's son:

(e) son's wife or son's son's wife.

Explanation ii-Land held by an incorporated association, other than a co-operative society, but including a society or an association registered under the Societies Registration Act, 1860, or a company or firm, shall be deemed to be one land holding

(2) Subject to the provisions of sub-section (1), where land is held or occupied by two or more persons or a co-operative society, the share in the land of such person or a member of co-operative society shall, for the purpose of this Act, be deemed to have been held separately and shall form part of the land holding of such person or a member, as the case may be.

Explanation-In the case of a co operative farm the expression "share in land" shall mean the land contributed to the firm by or on behalf of a member thereof.

Where this provision sits

ActThe U.P. Large Land Holdings Tax Act, 1957
Section4
Marginal noteLand Holding, Act XXI of 1860.
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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