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 Code of Civil Procedure² (14 of 1882); and
(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.