In this Act, unless there is something repugnant in the subject or context,-
(1) "Immoveable property" includes land, buildings, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit to arise out of land, and things attached to the earth or permanently fastened to anything which is attached to the earth but not standing timber, growing crops or grass;
(2) "Gross income" includes all receipts of every kind in produce or cash, except money borrowed, recoveries of principal and the proceeds of sale of immoveable property or of moveable property properly classed as capital; and
(3) "Private estates under Government management" include-
(a) Estates under the Court of Wards;
(b) Encumbered estates under Government management;
(c) Estates attached for default of payment of Government revenue;
(d) Minors estates placed under the guardianship of a revenue-officer of the Government by a Civil Court;
(e) Estates managed by a Collector in pursuance of any order made under the 1* Code of Civil Procedure; and (14 of 1882.)
(f) All other estates made over to or taken under the management of a revenue-officer of the Government as such under any law for the time being in force or in virtue of any agreement.
(1) To levy on all private estates under Government management a rate, not exceeding five per cent. on the gross income, calculated, as nearly as may be possible, to cover-
(a) The cost of all Government establishments in so far as they may be employed in the supervision or management of such estates other than establishments specially entertained for the supervision or management of any particular estate or group of estates, and
(b) All contingent expenditure incurred in consequence of such supervision or management;
(2) From time to time to vary such rate; and
(3) To reduce or remit such rate in any special case or cases as may be equitable;
Provided that, in deciding the amount of the rate to be levied under this Act on any particular estate or group of estates, the State Government shall consider the expenditure incurred on special establishments for such estate or estates.
In cases where an officer of the Government is employed to give legal advice or to audit accounts on behalf of any estate, the State Government, if it considers the services rendered to be of a special nature, may, in its discretion, direct a special charge to be made against that estate on account of such services, irrespective of the rate leviable under the last foregoing section.
Nothing in this act shall apply to the cost of establishments specially entertained or to expenditure of any description specially incurred in respect of any particular estate or estates.
All rates for general supervision or management levied by any State Government before the commencement of this Act shall be deemed to have been levied under this Act.
The State Government may make any rules and issue any orders which may be necessary for carrying this Act into effect, and which are consistent therewith.
Where any Government establishment is employed in such supervision as aforesaid, the State Government shall be the sole judge of the cost attributable to such employment, and its decision thereon shall not be questioned in any Court of Law or otherwise.
Rep. by the Repealing and Amending Act, 1914 (10 of 1914), s. 3 and Sch. II.
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