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The Raw Jute Taxation Act, 1941 (Bengal Act)

Section 2Definitions

In force

s. 2

2. Definitions In this Act, unless there is anything repugnant in the subject or context,- (1) “jute” means the plant known botanically as belonging to the genus corchorus, and includes all the species of that genus whether known commonly as pat, kosta, nalia or by any other name, and also means the plant known botanically as hibiscus cannabinus and commonly as mesta; (2) “jute-mill” means a factory as defined in, or declared to be a factory under, [the Factories Act, 1965,] which is engaged wholly or in part in the manufacture of jute products; (3) “maund” means the weight equivalent to a standard maund as specified under the Standards of Weight Act, 1939; (4) “occupier of a jute-mill” means the person who has ultimate control over the affairs of the jute-mill: Provided that, where the affairs of a jute-mill are entrusted to a managing agent, such agent shall be deemed to be the occupier of the jute-mill; (5) “prescribed” means prescribed by rules made under this Act; (6) “purchased” means purchased, delivered and accepted; (7) “quarter” means a period of three months ending on 31st March, 30th June, 30th September or 31st December in any year; (8) “raw jute” means the fibre of jute which has not been subjected to any process of spinning or weaving and includes jute cuttings, whether loose or packed in drums or bales; (9) “shipper of jute” means any person who purchases raw jute and supplies it himself or by an agent to any person including himself outside areas to which this Act extends.

  1. 3. The words “the Factories Act, 1965,” were substituted for the words “the Factories Act, 1934,” by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)

End of s. 2.

Read the contents: The Raw Jute Taxation Act, 1941 (Bengal Act)