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[Cites 0, Cited by 9] [Entire Act]

State of Tamilnadu - Section

Section 9 in Tamil Nadu Urban Land Tax Act, 1966

(9)"occupier" includes-
(a)any person for the time being paying or liable to pay to the owner rent or any portion of the rent of the urban land or of the building constructed on the urban land or part of such land or building in respect of which the word is used or the damages on account of the occupation of such land, building or part ; and
(b)a rent - free occupant ;
but does not include any person who is entitled to the kudiwaram in respect of any inam land but in respect of which land any other person is entitled to the melwaram ;