Section 2 in The Rajasthan Lands and Buildings Tax Act, 1964
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context-(1)"assessee" means the owner of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] in respect of which the tax is payable, and on his death, his legal representative;(2)[ "Assessing authority" means and Assistant Director of Land and Building Tax Having jurisdiction over the urban area or part thereof in which the land or building liable to tax under this Act is situate or any person authorised by the State Government to make assessment of the tax in respect of lands and buildings in any urban area or part thereof;] [Substituted by Rajasthan Act No. 15 of 1973.](3)[ "building" includes a house, out-house, stable, shed, and other enclosures or structures or part thereof, whether of masonry, bricks; wood, mud, metal or any other material whatsoever, for whatever purpose used but does not include- [Substituted by Rajasthan Act No. 15 of 1973.](a)a tent or other such portable structure;(b)a dwelling house erected on a holding as defined in the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955) by the tenant for his own occupation or a cattle-shed or a store house or any other construction for agricultural purposes erected or set up by him on his holding: provided the area covered thereby does not exceed the limit prescribed for purposes of the proviso to sub-section (1) of section 66 or the second proviso to section 67 of the said Act;](4)"Collector" shall have the meanings assigned to it in the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955);[(4-a) "Cantonment" means an area declared, or which may hereafter be declared, to be a Cantonment under section 3 of the Cantonment Act, 1924 (Central Act II of 1924); [Inserted by Rajasthan Act No. 15 of 1973.](4b)"Director" means the Director of Lands and Buildings Tax appointed under sub-section (1) of section 6-A;](4c)[ "Divisional Commissioner" means a Commissioner of Additional Commissioner appointed under section 17 of the Rajasthan Land Revenue, 1956 (No. 15 of 1956);] [Inserted by Rajasthan 6 of 1989 (21.12.1988).](5)[ "land" means land which is, or is capable of being, used as a building site, and includes garden or ground appurtenant to a building, but does not include a holding as defined in the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955), provided the improvement referred to in sub-clause (a) of clause (19) of section 5 of the said Act over such holding does not exceed such area as has been prescribed for purposes of the second proviso to sub-section (1) of section 66 or the second proviso to section 67 of the said Act;] [Substituted by Rajasthan Act No. 15 of 1973.](6)"legal representative" shall have the meaning assigned to it in the Code of Civil Procedure, 1908 (Central Act V of 1908);(6a)[ "Municipality" means any local area which is at the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, a Municipality, and any area which may hereafter be constituted a Municipality, under section 4 of the Rajasthan Municipalities Act, 1959 (Rajasthan Act 38 of 1959);] [Inserted by Rajasthan Act No. 15 of 1973.](7)[ "urban area" means a Municipality or Cantonment, as the case may be;] [Substituted by Rajasthan Act No. 15 of 1973.](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;(9)[ X X X] [Omitted by Rajasthan Act No. 15 of 1973.](10)"owner" in respect of any [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] or portion thereof, includes the person, who for the time being receives, or who would be entitled to receive, the rent thereof, if the same were let, and includes-(a)an agent or trustee who receives such rent on account of the owner;(b)an agent or trustee who receives the rent of, or is entrusted with the management of, any [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] devoted to religious or charitable purpose;(c)a receiver, sequestrator or manager appointed by any court, competent jurisdiction to have the charge, or to exercise the rights of the owner, of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] or portion thereof; and(d)the mortgagees in possession thereof:Provided that in the case of [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] owned by the State Government, the lessee or grantee thereof from the State Government shall, for the purposes of this Act, be deemed to be the owner of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] as the case may be:Provided further that in the case of [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] held on lease for a term not less than [twenty years] [Substituted for 'thirty years' by Rajasthan Act No. 8 of 1998 [31-7-98]], the lessee shall, for the purposes of this Act, be deemed to be the owner of such [land or building] [Substituted by Rajasthan Act No. 15 of 1973.];(11)"prescribed" means prescribed by the rules made under this Act;(12)"State Government" means the Government of the State of Rajasthan;(13)"tax" means tax payable under this Act;(14)"Year" means a financial year.Chapter-II
