Unless the subject or the context otherwise requires, in this Act,-
(a) “tap” means the tap installed for consumption of water distributed by Government of Nepal through the pipeline.
(b) “tax” means the water tax leviable pursuant to the prevailing Nepal law.
(c) “tax payer” means the person, firm or body corporate obliged to pay the water tax pursuant to Sub-section (1) of Section 4.
(d) “prescribed” or “as prescribed” means prescribed or as prescribed in the Rules framed under this Act.