Definitions

Definitions.-In this Act, unless the context otherwise requires,-

1. (a) "appellate authority" means an authority appointed by the Government for purposes of this Act; (a-1) "annual value" means the annual value as determined under section 5 of the Act, (a-2) "Assessee" means an owner as defined by clause (e) of this sub-section and includes--
   • (i) any person who is liable to pay tax, penalty, interest or any other sum under this Act, and
   • (ii) any person against whom proceedings for assessment or recovery have been taken under the provisions of this Act;
2. (b) "assessing authority" means the assessing authority constituted under this Act;
3. (c) "Commissioner" means any person appointed by the Government to exercise the functions of the Commissioner under this Act; (c-1) "Deputy Commissioner" means a person appointed by the Government to assist the Commissioner under this Act; (c-2) "Government" means the
4. (d) "local authority" means a municipal council, a town area committee, a notified area legally entitled to, or entrusted by the Government with the control or management of a municipal or
5. (e) "owner" includes a tenant in possession, a trustee having the management of a trust property and any person being the beneficial owner;
6. (f) "prescribed" means prescribed by rules made under this Act; (f-1) "Property" means urban immovable consisting of buildings and or lands chargeable to tax under this Act;
7. (g) "rating area" means any area which is included or which may hereafter be included in the schedule to this Act;
8. (h) "tax" means the tax leviable under the provision of section 3;
   • (i) "Tax Recovery Officer" means the officer as defined in clause (mm) of section 2 of the Jammu and Kashmir Taxation Laws (Amendment) Act, 1962.