Section 2 in The Gujarat Mineral Rights Tax Act, 1985
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"holder" means a holder of a mining lease in respect of a specified mineral for which he holds such mining lease and includes his agent, manager, employee, contractor or sub-lessee;(b)"tax" means a tax on mineral rights levied under Section 3;(c)"Taxation Officer" means such officer as the State Government, may by notification in the Official Gazette, appoint to be the Taxation Officer for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more officers than one as Taxation Officer for the whole of the State or for any area;(d)"prescribed" means prescribed by rules made under the Act;(e)"specified mineral" means mineral specified in the Schedule;(f)the words "mineral" and "mining lease" shall have meaning respectively assigned to them in the Mines and Mineral (Development and Regulation) Act, 1957 (37 of 1957).
