Section 6 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
6. Definitions.
- In this part, unless there is anything repugnant in the subject or context,-(a)"Capital value" means the estimated market value of a house;(b)"Occupier" includes a person in actual possession of a building, whether as owner, agent or tenant thereof;(c)"Owner" includes the person who receives or is entitled to receive rent of the building if such building is let.
