Definitions

In this Chapter, unless the context otherwise requires,-

1. (a) “appellate authority” means the officer appointed as such by the State Government for any area by notification in the Official Gazette;
2. (b) “assessing authority” means the officer appointed as such by the State Government for any area by notification in the Official Gazette;
3. (c) “land” means the land from the surface to the core of the earth and where separate rights are held and granted in different layers of the earth such different layers shall be treated as separate lands and shall be assessed to tax separately and independent of each other;
4. (d) “landholder” means a person who holds taxable land as its owner, tenant, lessee, licensee, grantee or under any other right of ownership or occupancy; Explanation.- Where a landholder holds more than one taxable lands, all such lands shall be considered one unit for the purposes of this Chapter;
5. (e) “prescribed” means prescribed by the rules made under this Chapter;
6. (f) “tax” means the tax on land levied and payable under this Chapter;
7. (g) “taxable land” means all lands except the land-
   • (i) owned by–
8. (A) the Central Government; or
9. (B) the State Government or a local authority, except where such land or a right connected therewith is leased out or otherwise given for its use to any person, institution or corporation, etc. on payment or without payment; or
   • (ii) held–
10. (A) for agricultural or residential purposes; or
11. (B) as a wakf property; or
12. (C) by the Devasthan Department of the State Government; or
13. (D) for religious or public charitable purposes; or
14. (E) for purposes connected with the disposal of dead bodies; or
15. (F) for public parks, public libraries or public museums or similar public amenities; or
    • (iii) which is, for the time being, assessable to tax (by whatever name called) under the provisions of the Rajasthan Municipalities Act, 2009 (Act No. 18 of 2009) or the Rajasthan Panchayati Raj Act, 1994 (Act No.13 of 1994); and
16. (h) “year” means the year commencing on 1st April and ending on 31st March next following.