Section 2 in The West Bengal Building Tax Act, 1996.
2. Definitions. -
In this Act, unless the context otherwise requires, -(a)"annual value", in relation to any year, means -(i)the cost of construction of a building or part thereof with fittings and fixtures, including the market value of the land or the proportionate market value of the land if such land relates to any part of a building, or(ii)in the case where transfer of ownership or delivery of possession of any building or part thereof is made otherwise than by way of a registered instrument, the market value of such building,excluding such amount of depreciation and cost of repair or maintenance of the building as may be prescribed.Explanation. - "Any year" shall mean the year during which a building or part thereof is constructed or during which the ownership or possession of a building or part thereof is transferred or delivered, as the case may be ;(b)"building" means any house or structure of masonry or bricks, constructed wholly or partly, with four or more storeys including the ground floor, on any land -(i)owned by any person, or(ii)held by any person in his possession or control under the authority, or with the permission, of the owner of the land,where such house or structure has been constructed on or after the 1st day of April, 1980, by a person or where such house or structure has been in occupation or possession of, or in use by, a person on or after the 1st day or April, 1980;(c)"building tax" means the tax levied under section 4;(d)"Bureau" means the Bureau of Investigation to in section 7 of the West Bengal Sales Tax Act, 1994;(e)"owner" means any person -(i)who has constructed a building in his own name or in the name of any other person under the authority of such person for the purpose of transfer of the possession, or ownership, of such building or part thereof, otherwise than by way of any instrument registered under the Registration Act, 1908, and where such person does not use or occupy the building or part thereof himself, or(ii)who is in occupation or possession of such building or part thereof, or who uses such building or part thereof, and delivery or transfer of such possession, or ownership, of such building or part thereof, has been made to him otherwise than by a conveyance referred to in clause (10) of section 2 of the Indian Stamp Act, 1899, and registered under the Registration Act, 1908,but does not include any person who is in possession of such building or part thereof, or who uses such building or part thereof, as a bona fide tenant;(f)"period" means of period of time commencing on or after the date of coming into force of this Act during which a person continues to be the owner of a building or part thereof;(g)"prescribed" means prescribed by rules made under this Act;(h)"year" means the financial year.
