Bare ActsThe Punjab Urban Immovable Property Tax Act 1940

Section 2

In this Act, unless there is anything repugnant in pfinitions

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In this Act, unless there is anything repugnant in pfinitions. 4 the subject or context,— 1 (a) “assessing authority” means the assessing authority -constituted under this Act; () “local authority” means a municipal corpo- _ ration, a municipal committee, a cantonment l board, a small town committee; 3[a notified area committee or other authority (not being a district board) legally entitled to, or entrust- ed by the 2[Central Government] with the con- trol or management of a municipal or local fund;] 4[(c) “owner” includes a tenant in perpetuity, a mortgagee with possession, and a trustee having possession of trust property;] (a) “prescribed” means prescribed by rules made under this Act; 5[(e) “rating area” means any area administered for the time being by a local authority which is included or which may hereafter be included in the schedule to this Act;] i 1t cams into force on Ist April,—vide Punjab Government Gazette, Notifica- tion No. 53-TXN, dated 18th March, 1941. X *Substituted for the words_*‘State Government” by the Pu sation (Chandigarh) (Adaptation of Laws on State and Concurrent

Section 2 – The Punjab Urban Immovable Property Tax Act 1940 | DailyLaw.ai