Section 2 in Punjab (Institutions and Other Buildings) Tax Act, 2011
2. Definitions.
- In this Act, unless the context otherwise requires:-(a)"appellate authority" means an officer appointed as such by the State Government under this Act;(b)"assessing authority" means any person or authority, authorized by the State Government to make and assessment an to collect tax under this Act;(c)"building" means any construction or part of a construction or any other structure, whether of masonry, bricks, wood, mud, metal or other material, the covered area of which is more than five hundred square feet, which is being used or intended to be used for commercial, industrial, fun and frolic, amusement park, water park, entertainment, club, recreation, hotel, dhaba or other such like purposes, including any garage, godown, shopping mall, multiplex, marriage palace, showroom, and which is situated outside the municipal area, but does not include any building, being used exclusively for school upto Senior Secondary Level, or residential purpose, cattle shed or poultry shed or for god owns for storing wheat or paddy or rice of the State Government;(d)"Collector" means the Collector the district concerned;(e)"competent authority" means any person or authority, authorized to act as such by the State Government for the purposes of this Act;(f)"institution" means an institution, other than the school upto Senior Secondary Level, which is imparting education of any kind, and includes nursing homes, hospitals, universities and colleges (including technical, vocational, professional and medical), situated outside the municipal area;(g)"municipal area" means the territorial area of a municipality, specified or notified by the State Government under the Punjab Municipal Act, 1911 or the Punjab Municipal Corporation Act, 1976, as the case may be;(h)"occupier" includes:-(i)a tenant;(ii)an owner in occupation of, or otherwise using his institution or building or part thereof;(iii)a rent free occupant of any institution or building or para thereof;(iv)a licensee in occupation of any institution or building or part thereof and(v)any person, who is liable to pay to the owner damages for the use and occupation of any institution or building or part thereof;(i)"owner" includes a mortgagee in possession, a person, who for the time being is receiving or is entitled to receive the rent or premium of any institution or building, whether on his own account or on account of others or as as agent, trustee, guardian or receiver for any other person or who should so receive the rent or premium or be entitled to receive the same, if the institution or building was let to a tenant;(j)"section" means section of this Act; and(k)"State Government" means the Government of the State of Punjab.
