(49) “family” means, ––
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;
The relevance of the term ‘family’ is to:
Understand whether two persons are related persons under the Act and the consequential valuation provisions applicable in case of related persons;
Examine whether a person is an agriculturalist as defined under Section 2(7) of the Act.