(1) In these rules, unless the subject or context otherwise require, -
(a) "Act" means the Rajasthan Municipalities Act, 2009 (Act No. 18 of 2009);
(b) "Agent" means a person authorized in writing by an owner or occupier of any building or land or both to act on his behalf;
(c) . "Appellate Authority" means any authority or officer referred to in section 121 of the Act;
(d) "Assessor" means an assessor appointed under section 113 of the Act;
(e) "Form" means a form appended to these rules;
(f) "Person primarily liable" means the person who is liable to pay tax under section 120 of the Act.
(g) "Section" means a Section of the Act;
(h) "Urban Development Tax" or "Tax" means the tax imposed on building or land or both under clause (a) of sub-section (1) of section 102 of the Act; and
(i) "Year" means the financial year commencing from the first day of April, to which tax relates.
(2) The words and expressions used in these rules but not defined shall have the same meaning as assigned to them in the Act.