- In this Act, unless the context otherwise requires. -(a)"annual value" means, in the case of land held or used in a year-(i)[ for excavating, extracting, removing or utilising any ore or mineral, the amount calculated at such rate not exceeding twenty-five thousand rupees per hectare of land as may be notified by the State Government with reference to different classes of ores or minerals concerned;] [Substituted by Rajasthan Act No. 5 of 1992 (1.4.1992).](ii)for growing, collection or receiving a forest or horticultural produce. 50% of the sale price of such produce of the year where such produce is sold during the year or of the average market price of such produce where such produce is not sold during the year.(iii)for the industrial or commercial purpose, 2% of the prevailing market value of such land on the first day of April where the year being on that day and on the first day of April immediately preceding the year where the year begins on a day other than the first day of April:(iv)for any other purpose, 1% of the prevailing market value of the land on the first day of April where the year begins on that day and on the first day of April immediately preceding the year where the year begins on a day other than the first day of April;(b)Appellate Authority" means the officer appointment as such by the State Government for any area by Notification in the Official Gazette;(c)"Assessing Authority" means the officer appointed as such by the State Government for any area by Notification in the Official Gazette to make determination of annual value and assessment of tax under this Act;(d)dead rent" means the minimum guaranteed amount of royalty payable yearly by the lessee under the Mines and Minerals (Regulation and Development) Act, 1957 (Central Act 67 of 1957) and the rules made thereunder or under an agreement for a mining lease;(e)"Direct" means the officer appointed by the State Government to be the Director of Land Tax;(f)"forest produce" includes small timber, firewood, char-coal, bamboos, edible and non-edible oil seeds, barks, flowers, fruits, leaves, grass, gum, tanning material and other minor forest products;(g)"land" means land held or used for-(i)excavating, extracting, removing or utilising any ore or mineral;(ii)growing, collecting or receiving any forest or horticultural produce;(iii)any industrial or commercial purpose: or(iv)any other purpose-but shall not include a land held or used exclusively for agricultural or residential purpose or a land situate in an urban area or in a notified area declared as such under section 313 of the Rajasthan Municipalities Act, 1959 (Rajasthan Act 38 of 1959) or an abadi land as defined in clause (b) of section 103 of the Rajasthan Land Revenue Act, 1956 (Rajasthan Act 15 of 1956);(h)"land holder" means a person who holds or uses land as its owner, tenant, lessee, licensee, grantee or under any rights oi contract or in any other capacity;(i)"prescribed" means prescribed by the rules made under this Act;(j)"royalty" means the charge payable by the lessee to the State Government in respect of any ore of mineral excavated, extracted, removed or utilised from any land under the Mines and Minerals (Regulation and Development) Act, 1957 (Central Act 67 of 1 957) and the rules made thereunder;(k)"tax" means the tax on land payable under this Act;(l)"urban area" means the urban area as defined in the Rajasthan Lands and Buildings Tax Act, 1964 (Rajasthan Act 18 of 1964); and(m)"year" means the twelve months ending on the thirty-first day of March, or, if the accounts of a land holder have been made up to a date within the said twelve months in respect of a year ending on any date other than the thirty first day of March, then, the year ending on the date up to which his accounts have so been made up.
