23. In this Act, unless the context otherwise requires- " Chief Valuer " means the Chief Valuer of the Government, and includes any Senior Assistant Valuer, or Assistant Valuer, of the Government Valuation Department; " estate " means any land or group of lands-
| (a) which constitutes a separate and distinct property; |
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| (b) which belongs to or is held by one or more persons; and |
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| (c) of which an extent of not less than one hundred acres is or has been at any time after the first day of January, 1962, under cultivation or used for any purpose of husbandry; |
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and includes unsold produce, all buildings, fixtures, machinery, implements, vehicles and other things movable and immovable belonging to, and required in the opinion of the Minister for the running of, such estate; " Permanent Secretary " includes any Additional Permanent Secretary and any Assistant Secretary; " person who had an interest ", in relation to any estate vested in the Crown, means a person who, immediately before the date on which such estate was so vested, had an interest in such estate as owner, co-owner, mortgagee, lessee, or otherwise, whether absolutely for himself or in trust for any other person; and the term " interest " in relation to any such estate shall be construed accordingly; " proprietor ", in relation to an estate means the owner, lessee or usufructuary mortgagee or other person lawfully in possession and taking the produce of such estate and, where such owner, lessee, mortgagee or other person is absent from Ceylon, includes any duly accredited agent of such owner, lessee, mortgagee or other person; " transfer of ownership ", in relation to an estate, means the transfer of ownership of such estate or any portion thereof, whether divided or undivided, by sale, exchange or gift other than a gift by a testamentary disposition, or a lease of such estate or portion thereof, whether divided or undivided, for a period exceeding ten years or any hypothecation of such estate or portion thereof, whether divided or undivided. |
Sri Lanka Consolidated Acts