Clause 2

In this Act, unless the context otherwise requires —“Chief Assessor” means the Chief Assessor appointed under section 3 of the Property Tax Act (Cap. 144);“Comptroller” means the Comptroller of Property Tax appointed under section 3 of the Property Tax Act and includes a Deputy Comptroller or an Assistant Comptroller;“owner” means the person for the time being receiving the rent of the land, whether on his own account or as agent or trustee for any other person or as receiver, or who would receive the same if the premises were let to a tenant;“rubber estate” means all land on which rubber trees are growing;“Valuation List” means the list defined in subsection (1) of section 9 of the Property Tax Act (Cap. 144).