Definitions.

In this Act, unless the context otherwise requires,—

(a) "annual letting value" in relation to an urban area means annual value or annual letting value, as the case may be, of land or building determined in accordance with the law relating to a local authority subject to deduction of 10 per cent of such value in cases where no such deduction was permissible under such law in determining such value ;

(b) "assessee" means the owner of the building or land, in respect of which the tax is payable and on his death his legal representative and includes a tenant liable to pay tax under sub-section (5) of section 14 ;

(c) "building" includes a house, out-house, stable, shed, hut and other enclosure or structure whether of masonry, bricks, wood, mud, metal or any other material whatsoever, whether used as a dwelling or otherwise, and also includes verandahs, fixed platforms, plinths, doorsteps, walls including compound walls and fencing and the like but does not include a tent and other such portable or temporary structure ;

(d) "law relating to local authority" means— (i) in the case of a Municipal Corporation, the Madhya Pradesh Municipal Corporation Act, 1956 (No. 23 of 1956); (ii) in the case of a Municipal Council or Notified Area Committee, the Madhya Pradesh Municipalities Act, 1961 (No. 37 of 1961); (iii) in the case of a Town Area Committee, the Bhopal State Town Area Act, 1954 (No. XIV of 1954); and (iv) in the case of a Cantonment Board, the Cantonments Act, 1924 (II of 1924);

(e) "local authority" means a Municipal Corporation, Municipal Council, Notified Area Committee, Town Area Committee or a Cantonment Board, as the case may be, constituted or deemed to have been constituted under the law relating to local authority concerned;

(f) "owner" in respect of any land, or building or portion thereof includes the person, who for the time being receives, or who would be entitled to receive, the rent therefor, if the same were let, and includes— (i) an agent or trustee who receives such rent on account of the owner; (ii) 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 purposes; (iii) a receive, sequestrator or manager appointed by any court of competent jurisdiction to have the charge, or to exercise the rights of the owner of the land or the building or portion thereof; and (iv) the mortgage in possession thereof: Provided that in the case of land held on lease for a term not less than thirty years, the lessee shall, for the purposes of this Act, be deemed to be the owner of such land;

(g) "tax" means the tax levied under section 4;

(h) "urban area" means the area comprised within the limits of a local authority;

(i) "year" means the financial year.