Section 2 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
2. Definitions.
- In these rules, unless the context otherwise requires,-(a)"Act" means the Goa Panchayat Raj Act, 1994 (Goa Act 14 of 1994);(b)"Annual letting value" means the annual rent for which any building or land, exclusive of furniture or machinery contained or situated therein or thereon, might reasonably be expected to be let from year to year;(c)"Fees" means and includes fees on markets, bus stand, on registration of cattles brought for sale and all other fees payable under the Act;(d)"Form" means a form appended to these rules;(e)"Government" means the Government of Goa;(f)"Schedule" means a Schedule appended to these rules;(g)"Section" means a section of the Act;(h)"Tax'" means tax, cess, rate or other impost, but does not include a fee;(i)Words and expressions used but not defined in these Rules, shall have the same meaning as respectively assigned to them in the Act.
