In these rules unless the context otherwise requires,-
- 'Act' means the Kerala Municipality Act, 1994 (20 of 1994);
- 'Municipality' means a Town Panchayat, a Municipal Council or a Municipal Corporation;
- 'Tax' means the tax or duty that a Municipality may levy under section 230;
- 'Section’ means a section of the Act;
- Words and expressions used and not defined in these rules, but defined in the Act shall have the meanings respectively assigned to them in the Act.