Andaman and Nicobar Islands Panchayats Levy Assessment Collection and Appropriation of Taxes Duties Cess Tolls and Fees by Zilla Parishad R…Union territory Rules of Andaman and Nicobar Islands · 1994
In this Part, unless there is anything repugnant in the subject, context or meanings :
(i) 'House" means any building or set of buildings within the same enclosures and used by the same occupier and includes a hut;
(ii) "Occupief inc'ludes a person who is in actual possession of e house whether as owner, agent of the owner or tenant;
(iii) "Ownei' includes a person who receives or is entitled to receive rent of the house if the house is ' let; and
(iv) 'Hut' means any building which is constructed principally of wood, mud, leaves, cloth, gunny cloth or paper and inc.ludes any temporary structure made of any material of whatever size.
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