In this Act, unless there is anything repugnant in the subject or context- (1) assessee means the owner of the land or building in respect of which the tax is payable, and on his death, his legal representative; (2) 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 there of; (3) 3 building includes a house, out-house, stable, shed, and other enclosures or structures or part thereof, whether of masonry, bricks; wood, mud, metal or any other material whatsoever, for whatever purpose used but does not include- (a) a tent or other such portable structure; (b) a dwelling house erected on a holding as defined in the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955) by the tenant for his own occupation or a cattle-shed or a store house or any other construction for agricultural purposes erected or set up by him on his holding: provided the area covered thereby does not exceed the limit prescribed for purposes of the proviso to sub-section (1) of section 66 or the second proviso to section 67 of the said Act; (4) Collector shall have the meanings assigned to it in the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955); 4 (4-a) Cantonment means an area declared, or which may hereafter be declared, to be a Cantonment under section 3 of the Cantonment Act, 1924 (Central Act II of 1924); (4b) Director means the Director of Lands and Buildings Tax appointed under subsection (1) of section 6-A; (4c) Divisional Commissioner means a Commissioner of Additional Commissioner 1 Substituted by section 2 of Rajasthan ACT no.15 of 1973, published in the Rajasthan Gazette, part IVA extra ordinary, dated 1-4 -73. 2 Subsitututed by SC 3(a) ibid dated 1-4-73. 3 Subsitututed by SC 3(b) ibid 4 Inserted by section 3(c) of Rajasthan ACt no 15 of 1973, published in the rajasthan Gazettee, part IV-A extra odinary, dated 1-4-1973. appointed under section 17 of the Rajasthan Land Revenue, 1956 (No. 15 of 1956); (5) 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; (6) legal representative shall have the meaning assigned to it in the Code of Civil Procedure, 1908 (Central Act V of 1908); 6 (6a)Municipality means any local area which is at the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, a Municipality, and any area which may hereafter be constituted a Municipality, under section 4 of the Rajasthan Municipalities Act, 1959 (Rajasthan Act 38 of 1959); (7) 7 urban area means a Municipality or Cantonment, as the case may be; (8) occupier means the person in actual occupation or use of the 8 land or building or a portion thereof, in respect of which the tax is payable, and includes- (a) the owner in occupation; (b) the tenant who for the time being is paying or is liable to pay rent in respect thereof to the owner; (c) the rent-free tenant or licensee thereof; and (d) the person who is liable to pay to the owner damages for unauthorised use and occupation thereof; (9) X X X (10) owner in respect of any 9 land or building or portion thereof, includes the person, who for the time being receives, or who would be entitled to receive, the rent thereof, if the same were let, and includes- (a) an agent or trustee who receives such rent on account of the owner; (b) an agent or trustee who receives the rent of, or is entrusted with the management of, any land or building devoted to religious or charitable purpose; (c) a receiver, sequestrator or manager appointed by any court, competent jurisdiction to have the charge, or to exercise the rights of the owner, of the land or building or portion thereof; and (d) the mortgagees in possession thereof: Provided that in the case of land or building owned by the State Government, the lessee or grantee thereof from the State Government shall, for the purposes of this Act, be deemed to be the owner of the land or building as the case may be: Provided further that in the case of land or building held on lease for a term not less than twenty years10, the lessee shall, for the purposes of this Act, be deemed to be the owner of such land or building; (11) prescribed means prescribed by the rules made under this Act; (12) State Government means the Government of the State of Rajasthan; 5 Subsitututed by Section 3(d) ibid 6 Inserted vide SC3(e) of raj. Act No. 15 of 1973. 7 Substituted vide sc 3(f) of the rajasthan Amendment ACT No 15 of 1973 w.e.f 1-4-73. 8 omitted vide sec.3(g) Ibid. 9 subsititued by section 2 of rajasthan Act no. 15 of 1973, published in the rajasthan Gazettee, part IV-A extra ordinary, dated 1-4-73. 10 rajasthan land & building tax amendment act 1998 published in rajasthan Gazettee extra ordinary Gazettee dated 31 july, 1998. word thirty years subsituted by twenty years (13) tax means tax payable under this Act; (14) Year means a financial year.