– In this Act, unless the subject or context requires otherwise,–
(a) "Shipping Office" shall mean the office established in accordance with Section 3.
(b) "Malpot" shall mean the land tax and any other similar amount payable by the land owner to the Government of Nepal in accordance with the prevailing Nepalese law and the term also refers to the fee charged for failure to pay the land tax within the time limit as per this Act.
(b1) “Malport Officer” means the Chief Maritime Officer appointed by the Government of Nepal, ………. It shall mean a shipping officer or any other officer appointed by the Government of Nepal to exercise the rights of a shipping officer in accordance with this Act or the head of a shipping office.
(b2) "Government land" means any government house, building or land, road, road or railway, forest, forest or forest trees, butan, rivers, streams, lakes, ponds and It should be considered as a deal, canal, culvert or ailani, parti land, mineral or mineral substance, mountain, bhir, pahra, dagar, bagar, public garden, public, community, guthi or any other land except the land in the name of a person.
(b3) "Public land" means a house, land, sewer or road, well, pond, panighat, well, pond and its dealings, exit for cattle, gouchar, khark, funeral ground, grave, masanghat, burial ground, existing for public purposes since time immemorial; , the land where there is a cemetery, pati, pauwa, deval, place of religious worship, monument, monastery, temple, chaitya, monastery, stupa, mosque, Idgah, graveyard, church, square, double, chautari or similar land, haat, fair, in public It means land where there is a place for recreation or sports, private land provided by someone for public purposes or other land designated as public land by the Government of Nepal by publishing a notice in the Nepal Gazette.
(B4) Community land means land held by a community for its own use.
(c) "year" means financial year.
(d) "Prescribed" or "as prescribed" means prescribed or prescribed in the rules made under this Act.