Section 2(5) in The Rajasthan Lands and Buildings Tax Act, 1964
(5)[ "land" means land which is, or is capable of being, used as a building site, and includes garden or ground appurtenant to a building, but does not include a holding as defined in the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955), provided the improvement referred to in sub-clause (a) of clause (19) of section 5 of the said Act over such holding does not exceed such area as has been prescribed for purposes of the second proviso to sub-section (1) of section 66 or the second proviso to section 67 of the said Act;] [Substituted by Rajasthan Act No. 15 of 1973.]
