Section 2(c) in The West Bengal Panchayat Act, 1957
(c)"building" includes a house, out-house, stable, privy, urinal, shed, hut, wall (other than a boundary wall not exceeding [three metres] [Words substituted for the words 'ten feet' by W.B. Act 8 of 1964.] in height) and any other structure, whether of masonry, bricks, wood, mud, metal or any combination of these materials, or any other material whatsoever but does not also include a tent or other portable shelter and does not also include any temporary shed erected on ceremonial or festive occasions;
