- In this Act, unless the context otherwise requires,-(a)"arrear of public revenue due on land" means the whole or any portion of any kist or instalment of such revenue not paid on the day on which it falls due according to the kistbandy or any engagement or usage;(b)"authorised officer" referred to in any provision of this Act means the officer authorised by the Collector under section 73 to exercise the powers or perform the functions of the Collector under the provision;(c)"Collector" means the District Collector or any other officer appointed by the Government by name or by virtue of his office to exercise the powers and perform the functions of a Collector under this Act;(d)"cost of process" includes-• the batta paid under section 76;• the expenses incurred in connection with the attachment of any property and the removal, storing and guarding of any property attached; and• the cost of publication of sale;(e)"defaulter" means a person from whom an arrear of public revenue due on land is due, and includes a person who is responsible as surety for the payment of any such arrear;(f)"District Collector" or "Collector of the district" means the chief officer in charge of the revenue administration of a district and includes an acting or officiating District Collector;(g)"land-holder" means the registered holder for the time being of any land and includes his legal representatives and assigns and any person who, under the law for the time being in force, is liable for the payment of the public revenue due on the land held by him;(h)"movable property" includes growing crops;(i)"prescribed" means prescribed by rules made under this Act;(j)"public revenue due on land" means the land revenue charged on the land and includes all other taxes, fees and cesses on land, whether charged on land or not, and all cesses or other dues payable to the Government on account of water used for purposes of irrigation.
