Section 261 in Maharashtra Land Revenue Code, 1966
261. Interpretation.
- In this Chapter; unless the context requires otherwise,-(1a)[ "City Tenures Abolition Act" means the Bombay City (Inami and Special Tenures) Abolition and Maharashtra Land Revenue Code (Amendment) Act, 1969:] [Clause (1a) and (aa) were inserted and clause (e) was added by Maharashtra 44 of 1969, section 20, Second Schedule.](a)"holder", in relation to any land, means the occupier of such land, or where rent is paid for such land, any person in receipt of rent for such land who does not pay rent to another person;Explanation. - "Rent" in this clause does not include, money paid for land to the Government or to the Municipal Corporation of Greater Bombay or to the Trustees of the Port of Bombay or to a fazendar, except when such money is paid by a person holding such land on a tenancy for a term of less than one year;(aa)[ 'revenue division' means such local area in the City of Bombay as the Collector may, subject to the order of the State Government, by an order in the Official Gazette, constitute to be a revenue division for the purpose of determining the standard rate of assessment of lands therein;] [Clause (1a) and (aa) were inserted and clause (e) was added by Maharashtra 44 of 1969, section 20, Second Schedule.](b)"superior holder" means the person having the highest title under the State Government to any land in the City of Bombay;(c)"survey" includes identification of boundaries and all other operations antecedent to, or connected with, survey;(d)"survey-boundary-mark" means primarily any iron or other mark set up by the officers who conducted the Bombay City Survey hereinafter described; and include any such new mark that may hereafter be set up by the Collector or under his orders, according to the provisions of this Chapter.(e)[ words and expressions used but not defined in this Chapter shall have the meanings respectively assigned to them in the City Tenures Abolition Act.] [Clause (1a) and (aa) were inserted and clause (e) was added by Maharashtra 44 of 1969, section 20, Second Schedule.]Assessment and Collection of Land Revenue
