Amendment status not verified — confirm the current text below against the official source.
In this Act, unless there is anything repugnant in the subject or context— (1) “ annual value” means— (a) in the Municipal areas the annual value of Assam lands and buildings as determined in Act XV of accordance with the provisions of the 1957- Assam Municipal Act, 1956 ; or (Z>) annual value as determined in the!'final Valuation List referred to in sub-section (5) of section 6 ; (2) “assessee” means a person by whom Urban Immovable Pro perty Tax or any other sum of money is payable under this Act and includes every other person in respect of whom any proceeding under this Act has been taken for the determination of the Urban Immovable Property Ta x payable by him ; (3) “Board” means the Assam Board of Revenue . ^ssant constituted under the Assam Board of Revenue Act, igg2,X ' ' 1962 or under any statutory modification or re-enact ment thereof ; Price 0-25nP, V- 2 Levy of Urban Im movable Property Tax, Exemptions. (4) “Commissioner” means the Commissioner appointed under section 5 ; (5) “Government” means the State Government ; (6) “ Municipal area ” means any area declared to be or included in the Municipality under the provi sion of sub-section (2) of section 5 of the Assam Assam Municipal Act, 1956, or declared to be a notified area Act XV of under the provision of ^sub-section (4) of section 334 of the said Act ; (7) “occupier” means the person for the time being in actual occupation of, or paying, or liable to pay to the owner, rent or any portion of rent of the land or building in respect of which the word is used, and includes a person occupying a land or building or pa rt of a land or building rent free, and an owner living in his own house ; (8) “owner” includes any person for the time being receiving rent of any lan d or building or any part of any land or building whether on his own account or as agent or trustee for any person or society or for any religious or charitable purpose, or as a receiver, or who would so receive such rent if the land, building or pa rt thereof are let to a ten ant ; (9) “ prescribed” means prescribed by rules made under this Act ; (10) “State” means the State of Assam ; (11) “urban are a” includes a Municipal area and any area declared to be such by the Government by notification in the Official Gazette, within 16 kilo.me< tres of any Municipal are a ; (12) “urban land and building” means any land and building within any urban are a ; (13) “year” means the financial year;