(3)'urban immovable property' shall mean immovable property within the limits of a town, other than agricultural land. For the purposes of this Act a specified place shall be deemed to be a town (a) if so declared by the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government by notification in the Official Gazette, or (b) if so found by the Courts;
