DEMO|

The Maharashtra Value Added Tax Act, 2002.
CHAPTER I : preliminary

Body 2. Definitions

In this Act, unless the context otherwise requires, -

(7) "to cultivate personally", (Omitted w.e.f. 01-07-2017) with its grammatical variations and cognate expressions, means to carry on any agricultural operation on one's own account,-

    (a) by one's own labour, or

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

    (c) 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 or is a serving member of the armed forces of the Union, 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;