Section 2(8) in The Rajasthan Lands and Buildings Tax Act, 1964
(8)"occupier" means the person in actual occupation or use of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] or a portion thereof, in respect of which the tax is payable, and includes-(a)the owner in occupation;(b)the tenant who for the time being is paying or is liable to pay rent in respect thereof to the owner;(c)the rent-free tenant or licensee thereof; and(d)the person who is liable to pay to the owner damages for unauthorised use and occupation thereof;
