2B. [ Special definition. [Inserted by Section 3 of Act No. 1 of 1992.]
- Notwithstanding anything contained in clause (5) of section 2 and section 2-A, in this Act, unless the context otherwise requires, for the purpose of determining the amount of urban land tax under this Act for the fasli year commencing from the 1st day of July 1991 and for the subsequent fasli years, 'date of the commencement of this Act' in relation to the areas in which this Act is in force (including the scheduled areas), means the 1st day of July 1991and for the purpose of determining the amount of urban land tax under this Act in respect of such areas, the market value as on the 1st day of July 1981 shall be the basis.]
