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[Cites 0, Cited by 1] [Section 2] [Entire Act]

State of Rajasthan - Subsection

Section 2(3) in The Rajasthan Lands and Buildings Tax Act, 1964

(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;]