Section 2 in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
2. Definitions.
- In this Act, unless the context otherwise requires -(a)"appellate authority" means an appellate authority appointed under section 11;(b)[ "appointed day"- [Clause (b) was substituted Maharashtra 17 of 1979, Section 3(a).](i)in relation to the municipal corporations referred to in clause (a) of sub-section (3) of section 1, means the date of publication of this Act in the Official Gazette; and(ii)in relation to the municipal corporations in which this Act is brought into force by a notification issued under clause (b) of sub-section (3) of section 1, means the date of publication of such notification;](c)"assessee" means a person by when tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him(d)"assessing authority" means an officer appointed under section 7;(e)"building" includes a house, outhouse, or any other similar structure, whether of masonry, cement or bricks, or other like material, but does not include a garage or quarters intended for the use of servants and used as such by them;(e1)[ "capital value" means capital value of a building or part thereof fixed or determined in accordance with the provisions of the relevant municipal law;] [Clause (e-1) was inserted by Maharashtra 10 of 2010 Section 115.](f)"collecting authority" means the authority empowered to collect tax under section 12;(g)"Corporation area" means an area within the limits of a municipal corporation constituted under the relevant municipal law;(h)"floorage" when used with reference to any residential premises in a building, means the total floor area of the premises, excluding the thickness of walls;(i)"municipal corporation" means a municipal corporation constituted under the relevant municipal law;(j)"occupier" includes,-(i)any person who for the time being is paying or is liable to pay to the owner the rent or any portion of the rent of the residential premises in respect of which such rent is paid or is payable;(ii)an owner living in or otherwise using his residential premises;(iii)a rent-free tenant;(iv)a licensee in occupation of any residential premises: and(v)any person who is liable to pay to the owner damages for the use and occupation of any residential premises,(k)"owner" when used with reference to any residential premises in a building means the person who receives the rent of the said premises or who would be entitled to receive the rent thereof if the premises were let and includes-(i)an agent or trustee who receives such rent on account of the owner.(ii)A receiver, sequestrator or manager appointed by any Court of competent jurisdiction to have the charge of, or to exercise the rights of an owner of the said premises, and(iii)a mortgagee-in-possession;(l)"prescribed" means prescribed by rules made under this Act;(m)"rateable value" means the rateable value, annual value or annual letting value of a building or part thereof, as fixed or determined in accordance with the provisions of the relevant municipal law;(n)"relevant municipal law" means-(i)in relation to Greater Bombay, the Bombay Municipal Corporation Act,(ii)in relation to the cities of Pune, Solapur, [Kolhapur and any other city or cities in the area or areas of which this Act is brought, into force, by a notification issued under clause (b) of sub-section (3) of section 1,] [This portion was substituted for the words 'and Kolhapur' by Maharashtra 17 of 1989 Section 3(b).] the Bombay Provincial Municipal Corporations Act, 1949.(iii)in relation to the city of Nagpur, the City of Nagpur Corporation Act, 1948;(o)"residential premises" means any building or part thereof used, or intended for independent use, for residential purposes;(p)"Schedule" means the Schedule appended to this Act;(q)"tax" means the tax levied under this Act;(r)"taxable premises" means residential premises in a building in respect of which tax is leviable under this Act;(s)"year" means a financial year.Levy and Assessment of Tax
