Section 2 in GIDC BULSAR (EXPANDED) NOTIFIED AREA CONSOLIDATED TAX RULES, 1991
2. Definitions. :-
In these rules, unless there is something repugnant in the context of the subject matter,(a)"Land" means as defined in sub-section (2) of Section 2 of the Gujarat Municipalities Act, 1963.(b)"Building" means as defined in sub-section (2) of Section 2 of the Gujarat Municipalities Act, 1963.(c)"building used for residential purposes" means any building or set of buildings within the same enclosures used by one and the same occupier as a human dwelling or as a place for the custody or property including animals, not intended for sale in the ordinary course or trade;(d)"building used for business purposes" means any building or set of buildings within the same enclosure used by one and the same occupier for preparing or manufacturing any kind of goods and services or for trade or for transport business or for any purpose other than residential;(e)"Owner" means an owner as defined in sub-section (18) of Section 2 of the Gujarat Municipalities Act, 1963.(f)"Corporation" means the Gujarat Industrial Development Corporation constituted under the Gujarat Industrial Development Act, 1962;(g)"Senior Officer, GIDC" means an officer of the Corporation appointed for Notified Area under Section 16 of the Gujarat Industrial Development Act by notification in the Official Gazette of the Government.(h)"The Act" means the Gujarat Municipalities Act, 1963.(i)"The Year" means the official year commencing from 1st April of each year.(j)"occupier" means an allottee of the Corporation as a license, a leasee or an owner of property by virtue of conveyance deed as the case may be or a person in possession of property by virtue of rent lease or as a caretaker, trustee or otherwise or other owners of property situated within the notified area for the time being receiving the rent of any land or building whether on his own account or as an agent or trustee for any other person or for any society or for any religious or charitable purposes or who would so receive the rent if such land or building were let to a tenant.Explanation.-Lessee person in possession of property by virtue of conveyance deed, rent lease, shall have the same meaning as defined in the Disposal of Property Regulations of the Corporation or Disposal of Land Regulation of the Corporation or Rent Regulation as the case may be.(k)"Notified Area" means an area declared of such under section 16 of the Gujarat Industrial Development Act by notification in the Official Gazette;
