In this Act, unless there is anything repugnant in the subject or context,-
(a) “agricultural year” means the year commencing on the sixteenth day of June, or on such other date as the State Government may by notification appoint for any local area;
(b) “Collector” means Collector of the district where the land is situated;
(c) “land” means land which is not urban land and is not occupied as the site of any building in a town or village, but does not include land which is leased by Government under any law other than this Act ;
(d) “owner” means a person having a proprietary right in the land and includes a usufructuary mortgagee or a lessee;
(e) “prescribed” means prescribed by rules made under this Act;
(f) “tenant” means a person to whom land is leased by the Collector under the provisions of this Act; and
(g) “urban land” means all land included within the limits of a Municipal Corporation, Municipal Committee, Notified Area Committee and Cantonment.