Government of India Act 1935

12 (1) In this Schedule, in relation to Madras—

• " estate " means an estate as denned in the Madras Estates Land Act, 1908;

• " fasli year " means a year ending on the thirtieth day of June;

• " landholder " means a person owning an estate or part of an estate and includes every person entitled to collect the rent of the whole or pare of an estate by virtue of any transfer from the owner or his predecessor in title or of any order of a competent court, or of any provision of law;

• " rent value " means the value as determined in accordance with the provisions of section seventy-nine of the Madras Local Boards Act, 1920, with reference to the accounts of the previous fasli year or, in any case in which it is not possible so to determine the rent value, such value as appears to the registration officer to be the rent value;

• " tenant " includes all persons who, whether personally or by an agent, occupy a house or land under the owner or landholder or intermediate landholder, whether or not rent is paid to the owner, landholder or intermediate landholder, as the case may be, except that it does not include any person occupying a house in military or police lines rent free by virtue of any office, service or employment.

(2) A person who is paying or is liable to pay the rent of a house shall be deemed to occupy it.