In this Act, unless the subject or context otherwise requires,–
(a) "Dhara" means the water distributed by the government of Nepal through the pipe line installed for the purpose of consumption. (b) "Tax" means the water tax levied according to prevailing Nepalese laws.

p>(c) "Taxpayer" means a person, firm or organized organization who has the duty to pay water tax according to sub-section (1) of section 4.

(d) "specified" or "specified" means It should be understood as prescribed or prescribed in the rules made under this Act.