Section 2 in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"annual letting value" means the rateable value, or annual letting value, or gross annual letting value of buildings or lands as determined in accordance with the provisions of the relevant municipal law, and includes annual value as defined by section 64 of the Cantonments Act, 1924:[* * *] [This proviso was deleted by Maharashtra 26 of 2012, Section 2(1), (w.e.f. 3-12-2012).](b)"Assessing Officer" means a Mamlatdar, Tahsildar, Mahalkari or Naib-tahsildar or any other revenue officer not below the rank of an Aval Karkun as the State Government may appoint in this behalf;(ba)[ "capital value" means the capital value of a land or building or part thereof fixed or determined in accordance with the provisions of the relevant municipal law;] [This clause was inserted by 26 of 2012, Section 2(ii), (w.e.f. 3-12-2012).](c)"City of Nagpur" means the City of Nagpur as constituted under City of Nagpur Corporation Act, 1948;(d)[ "Cities of Pune, Solapur and Kolhapur" means the Cities of Pune, Solapur and Kolhapur as constituted under the Bombay Provincial Municipal Corporations Act, 1949;] [Clause (d) was substituted for the original by Maharashtra 17 of 1974, Section 2(1).](da)[ "Code" means the Maharashtra Land Revenue Code, 1966;] [Clause (d) was inserted by Maharashtra 17 of 1975, Schedule.](e)"Collector" includes an officer appointed by the State Government to exercise the powers and perform the functions of the Collector under this Act;(f)"commercial crop" means any of the crops mentioned in [Schedule B;] [This was substituted for the words 'the Schedule,' by Maharashtra 17 of 1974, Section 2(2).](fa)[ "irrigated crop" means any crop raised on any land which is supplied with water from any river, canal, well or any other source of water but does not include a crop raised only with rain water;] [Clause (fa) was inserted by Maharashtra 17 of 1975, Schedule.](g)"lands" and "buildings" shall have the meanings, respectively, assigned to them in the relevant municipal law;(h)"Municipal area" means an area within the limits of a municipality, and includes an area within the limits of a cantonment declared as such under the Cantonment Act, 1924;(i)[ "municipality" means a municipal corporation or a municipal council established or constituted under any law for the time being in force in the State;] [Clause (i) was substituted for the original by Maharashtra 17 of 1975, Schedule.](j)"prescribed" means prescribed by rules made under this Act;(k)"property tax" means in Greater Bombay, the [Cities of Pune, Solapur and Kolhapur] [These words were substituted for the words 'City of Poona' by Maharashtra 17 of 1974, Section 2(3) and (4).] and the City of Nagpur, the general tax levied under the Bombay Municipal Corporation Act, or under the Bombay Provincial Municipal Corporations Act, 1949, or as the case may be under the City of Nagpur Corporation Act, 1948; and in other municipal areas, a tax or rate on buildings or lands or a tax or rate in the form of such tax or rate on building or lands levied under the Bombay Municipal Boroughs Act, 1925, or the Bombay District Municipal Act, 1901, the Central Provinces and Berar Municipalities Act, 1922, or the Hyderabad District Municipal Act, 1956, or as the case may be, the Cantonments Act, 1924;(l)[* * * * * * *] [Clause (l) was deleted by Maharashtra 17 of 1975, Schedule.](m)"relevant municipal law" means:-(i)in relation to the Greater Bombay, the Bombay Municipal Corporation Act,(ii)in relation to the [Cities of Pune, Sholapur and Kolhapur] [These words were substituted for the words 'City of Poona' by Maharashtra 17 of 1974, Section 2(3) and (4).] Bombay Provincial Municipal Corporation Act, 1949,(iii)in relation to the City of Nagpur, the City of Nagpur Corporation Act, 1948,(iv)in relation to any cantonment, the Cantonments Act, 1924,(v)[ in relation to any municipal area as defined in the Maharashtra Municipalities Act, 1965, that Act;] [This clause was substituted for clause (v), (vi), (vii) and (viii) by Maharashtra 17 of 1975, Schedule.](n)"rules" means rules made under section 26;(o)"special assessment" means assessment on agricultural land levied and collected under section 4, [or section 6B] [These words, figure and letter were inserted by Maharashtra 17 of 1975, Schedule.].
