In this Act, unless the context require otherwise,-
(a) "Boroughs Act" means the Bombay Municipal Boroughs Act, 1925 (Bom. XVII of 1925);
(b) "Boroughs Municipality" means a municipality constituted under the Boroughs Act, and specified in the Schedule to this Act;
(c) "Chief Officer" means the Chief Officer of a Borough Municipality and includes any other officer of that municipality to whom the Chief Officer may delegate his powers in this behalf; and in the case of the Sholapur Borough Municipality, means the Municipal Commissioner of the successor Municipal Corporation of the City of Sholapur, and includes any other officer of that Corporation to whom the Commissioner may delegate his powers in this behalf;
(d) "House tax" means the tax on buildings and lands, by whatever name called, which a Borough Municipality was or is empowered to levy under clause (i) of sub-section (1) of section 73 of the Boroughs Act;
(e) "Provincial Corporations Act" means the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);
(f) "Water tax" means the water rates, by whatever name called, which a Borough Municipality was or is empowered to levy in the form of a tax assessed on buildings and lands under clause (x) of sub-section (1) of section 73 of the Boroughs Act.