(1) In this Act, unless there is anything repugnant in the subject or context,
(a) "Board" means the Uttar Pradesh Board for Development of Municipal Financial Resources;
(b) "Chairperson" means the Chairperson of the Board and the Head of the Department thereof;
(c) "Member" means a member of the Board other than ex-officio member;
(d) "Municipality" means a Municipal Corporation or Municipal Council or a Nagar Panchayat, constituted under clause (1) of Article 243-Q of the Constitution of India;
(e) "Municipal Act" means the Uttar Pradesh Municipal Corporation Act, 1959, and the Uttar Pradesh Municipalities Act, 1916;
(f) "Property tax" means the property tax on lands and buildings levied under the Municipal Act;
(g) "Regulation" means regulations made under section 37.
(2) Words and expressions used in this Act but not defined shall have the meanings respectively assigned to them in the Municipal Acts.