Section 2. Definitions.

(1) In this Act, unless the context otherwise requires— (a) “Act” means the Jammu and Kashmir Property Tax Board Act, 2013 ; (b) “Board” means the Jammu and Kashmir Property Tax Board established under sub-section (1) of section 3 ; (c) “Fund” means the Property Tax Board Fund referred to in section 14 ; 3[(d) “Government” means the Government of union territory of Jammu and Kashmir ;] (e) “Municipality” means a Municipal Corporation or a Municipal Council or a Municipal Committee constituted under the Jammu and Kashmir Municipal Corporation Act, 2000 or the Jammu and Kashmir Municipal Act, 2000, as the case may be ; (f) “notification” means a notification published in the 1[Official Gazette] ; (g) “prescribed” means prescribed by rules made under this Act ; (h) “regulations” mean the regulations made under section 24 of this Act. (2) Words and expressions used in the Act but not defined shall have the same meaning as assigned to them respectively in the Jammu and Kashmir Municipal Corporation Act, 2000 or the Jammu and Kashmir Municipal Act, 2000, as the case may be.