Definitions.

In this Act, unless the context otherwise requires, -- (a) ‘Collector’ means any officer appointed by the Government to exercise and perform all or any of the powers and functions of a Collector under this Act; (b) ‘Controller’ means an officer of the Contributions Department competent to assess all direct and indirect taxes; (c) ‘Government’ means the Administrator appointed by the President under article 239 of the Constitution; (d) ‘prescribe’ means prescribed by rules framed under this Act; (e) ‘Registered holder’ of any land means the person in whose name the land in question is registered in the Government accounts of the village: Provided that when any person other than the registered holder is in lawful management of land otherwise than as agent or servant of the registered holder or as mortgagee or lessee, such person shall be deemed to be the registered holder in respect of such land; (f) ‘Registered holder’ in case of joint registration means where the land is registered in the names of two or more persons jointly, the person who is recognised by the other joint holders as the manager or who, in case of disputes, is recognised by the Collector as senior joint holder; (g) ‘Revenue Officer’ means any officer appointed by Government in this behalf and includes all officers of the Contributions Department not below the rank of Karnam (Surveillant de Domaine); (h) ‘Survey’ includes all operations incidental to the determination, measurement and record of a boundary or boundaries, or any part of a boundary and includes a resurvey; (i) ‘Survey mark’ means any mark or object erected, made, employed or specified by a survey officer to indicate or determine or assist in determining the position or level of any point or points; (j) ‘Survey Officer’ means any person appointed to be a survey officer under section 3; (k) ‘Union territory’ means the Union territory of Puducherry; (l) ‘Village Headman’ and ‘Village Accountant’ include “Agent de Recettes” and “Surveillant de Domaine”.