Section 2(2)(l) in Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017
(l)words and expression used in these rules, but not defined shall have the same meaning assigned to them in section 2 of the Act, or the Guidelines for the Exemption of Buildings, 2017 or any other law relating to the local authorities for the time being in force or in any other rule or bye-law or regulation made thereunder or in the respective rules prevailing as on the date of notification of these rules.