Section 2(j) in GIDC BULSAR (EXPANDED) NOTIFIED AREA CONSOLIDATED TAX RULES, 1991
(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.
