Section 2(b) in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
(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.] ;
