Section 2(b) in Bihar State Employees (House Rent Allowance) Rules, 1980
(b)"Rent" means the charges paid by a Government servant as consideration for unfurnished accommodation occupied by him if he is a tenant, and the gross rental value of the house as assessed for municipal purpose or otherwise without deduction of the rebate of 10 per cent on account of repairs if he is an owner, and shall; in both cases, include municipal and other taxes, except service taxes levied separately and described as such that are legally payable by the occupier.
