Section 2 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context,-(a)"Act" means the Uttar Pradesh [Kshettra Panchayats and Zila Panchayats] [Substituted by U. P. Act No. 9 of 1994.] Adhiniyam, 1961 (U. P. Act No. 33 of 1961);(b)"Mukhya Adhikari", "Karya Adhikari" and "Kar Adhikari" means the "Mukhya Adhikari", "Karya Adhikari" and "Kar Adhikari" of the concerned [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] ;(c)"Tax" means the Circumstances and Property Tax under Section 119 of the Act.
