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The Gujarat Value Added Tax Act, 2003
CHAPTER I : PRELIMINARY

Body 2. Definitions

In this Act, unless the context otherwise requires,.

(9)(b) "to cultivate personally" (Omitted w.e.f. 01-07-2017) means to cultivate on one's own account

    (i) by one's own labour, or

    (ii) by the labour of one's own family, or

    (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family.

Explanation I.-- A widow or a minor or a person who is subject to any physical or mental disability, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour.

Explanation II.--In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally if it is cultivated by any member of such family;