Section 2 in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)["annual letting value" in relation to any land or building means the annual letting value as determined under Section 5] [Substituted by M.P. Act No. 17 of 1966.];(b)"assessee" means the owner of the building or land, in respect of which the tax payable and on his death his legal representative and includes a tenant liable to pay tax under sub-section (5) of Section 14;(c)"building" includes a house, out-house, stable, shed, hut and other enclosure or structure whether of measory, bricks, wood, mud, metal or any other material whatsoever, whether used as a dwelling or otherwise, and also includes verandahs, fixed platforms, plinths, doorsteps, walls including compound walls and fencing and the like but does not include a tent and other such portable or temporary structure;(d)[X X X] [Omitted by M.P. Act No. 49 of 1976 (w.e.f. 1-4-1976).](e)[X X X] [Omitted by M.P. Act No. 49 of 1976, (w.e.f. 1-4-1976).](f)"owner" in respect of any land, or building 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-(i)a agent or trustee who receives such rent on account of the owner;(ii)an agent or trustee who receives the rent of, or is entrusted with the management of, any land or building devoted to religious or charitable purpose;(iii)a receiver, sequestrator or manager appointed by any Court of competent jurisdiction to have the charge, or to exercise the rights of the owner of the land or the building or portion thereof, and(iv)the mortgage in possession thereof :Provided that in the case of land held on lease for a term not less than thirty years, the lessee shall, for the purposes of this Act, be deemed to be the owner of such land;(g)"tax" means the tax levied under Section 4;(h)[ "Urban area" means the area of commercial or industrial importance having population of ten thousand or above according to last census and which is not comprised within the limits of a Municipal Corporation, Municipal Council, a Notified Area Committee, a Special Area Development Authority or a Cantonment Board] [Substituted by M.P. Act No. 49 of 1976, (w.e.f. 1-4-1976).],
