(1) In these rules, unless the context otherwise requires, - (a) “Act” means the Bruhat Bengaluru Mahanagara Act, 2020 (Karnataka Act 53 of 2020);
(b) “Person-in-default or defaulter” means the owner of the immovable property or the person in possession of the immovable property who is liable to pay the property tax under section 147 of the Act but has not paid the tax or cess or penalty or interest or has paid only partly.
(c) “Authorized Officer” means an officer of the BBMP who is a public servant within the meaning of section 361 of the Act and under section 2 (28) of the Bharatiya Nyaya Sanhita 2023 authorized under these rules.
(2) All other words and expressions used herein but not defined shall have the same meaning as assigned to them in the Act.