(1) In this Act, unless the context otherwise requires,-
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(b) "Assessment list" means the list prepared under section 7;
(c) "Code" means the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966);
(d) "holder" in relation to any land for the purposes of:-
(i) section 3 of this Act, means a person lawfully in possession of the land as owner or as tenant (whether such possession is actual or not) who is primarily liable to pay land revenue to the State Government under the Code; and
(ii) section 4 of this Act, means a person in actual possession of land on which special assessment is levied under [clause (b) of section 4 of the Maharashtra Education and Employment Guarantee (Cess) Act, 1962 (Mah. XXVII of 1962),] and the expression "holding" shall be construed accordingly;
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(f) "Special assessment" means special assessment levied under [clause (b) of section 4 of the Maharashtra Education and Employment Guarantee (Cess) Act, 1962 (Mah. XXVII of 1962),] on all agricultural lands in the State;
(g) "Prescribed" means prescribed by rules made under this Act.
(2) Words or expressions used in this Act, but not defined, shall have the meanings respectively assigned to them in the Code, or as the case may be, the [Maharashtra Education and Employment Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962).