Section 2(2) in The Rajasthan Lands and Buildings Tax Act, 1964
(2)[ "Assessing authority" means and Assistant Director of Land and Building Tax Having jurisdiction over the urban area or part thereof in which the land or building liable to tax under this Act is situate or any person authorised by the State Government to make assessment of the tax in respect of lands and buildings in any urban area or part thereof;] [Substituted by Rajasthan Act No. 15 of 1973.]
