Section 2 in The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
2. Definitions.
- In these rules, unless the subject or context otherwise requires:-(1)"Act" means the Rajasthan Municipalities Act, 1959 (Rajasthan Act 38 of 1959);(2)"Agent" means any person, who acts under proper authority for an owner or any occupier of building or land;(3)"Assessor" means an assessor appointed under section 114;(4)"Form" means a form appended to these rules;(5)"Revising Authority" means any authority or Officer referred to in sub-section (2) of section 117 to whom objections under sub-section (1) of that section may be made;(6)"Section" means a section of the Act, and(7)"Tax" means the tax mentioned in clause (1) of section 104.
