Section 61 - Amendment of section 2.

Urban land definition revised to set population and distance criteria and specific exclusions for taxation purposes.

The amendment replaces clause (b) of Explanation 1 to clause (ea) of section 2, redefining 'urban land' to include land within municipal or cantonment jurisdiction meeting population thresholds and land within specified aerial distances from such limits, while excluding land classified and used as agricultural land, land where construction is not permissible, land occupied by approved buildings, unused industrial land held two years, and land held as stock-in-trade for ten years; 'population' is defined by the last preceding published census figures for valuation.