(3)any land acquired under any rules issued by, or under authority of, Government for the sale, grant, lease or clearance of wastelands:"holder of an estate or tenure" means all or any of the holders thereof, and, where two or more persons are jointly holders thereof, they shall be jointly and severally liable under this Act:"holding" means the land held by a cultivating raiyat:"immovable property" includes lands and all benefits to arise out of land and things attached to the earth, or permanently fastened to anything which is attached to the earth, but does not include crops of any kind, or houses, shops or other buildings:"land" means land which is cultivated, uncultivated or covered with water, and does not include houses or buildings:"Part", "Chapter" and "section" mean respectively a Part, chapter and section of this Act:"Schedule" means a schedule to this Act annexed, and every such schedule shall be read as part of this Act:"tenure" includes every interest in land, whether rent-paying or not save and except an estate as above defined, and save and except the interest of a cultivating raiyat:"the Collector" includes any person specially invested with the powers of a Collector for the purposes of this Act, and means-(i)when used in reference to revenue-paying estates and lands comprised therein, to all proceedings connected therewith and to the assessment and levy of cesses in respect thereof,the Collector or other similar officer on whose revenue-roll such estates are borne;(ii)when used in reference to revenue-free estates and lands comprised therein, to all proceedings connected therewith and to the assessment and levy of cesses in respect thereof,the Collector or other similar officer on whose general register of revenue-free lands such estates are borne;"the Collector of the district" includes any person specially invested with the powers of a Collector for the purposes of this Act, and means the officer-in-charge of the revenue-administration of a district:["the Settlement Officer"] [This definition added by West Bengal Act 4 of 1910.] means the Revenue-officer appointed by the [State Government] [Words substituted by the Government of India (Adaptation of Indian Law) Order, 1937 and the Adaptation of Laws Order, 1950, respectively.] under the designation of Settlement Officer or Assistant Settlement Officer, for the purpose of preparing or revising records-of-rights, under Chapter X of the Bengal Tenancy Act, 1885, or any other law for the time being in force, in respect of the lands in any local area, estate or tenure, or part thereof,and includes any officer appointed by the 12[State Government] to maintain records-of-rights so prepared or revised.[* * * * * * * * * *] [Definitions of 'District Board' and 'District Fund' omitted by West Bengal Act 35 of 1963.][* * * * * * * * * *] [Definitions of 'District Board' and 'District Fund' omitted by West Bengal Act 35 of 1963.]"Year" means the cess year as determined by the [Board of Revenue] [Words substituted by Bengal Act 5 of 1915.] under section 11.["Zilla Parishad" means a Zilla Parishad established under section 3 of the West Bengal Zilla Parishads Act, 1963."Zilla Parishad Fund" means the fund constituted under section 40 of the West Bengal Zilla Parishads Act, 1963.] [These definitions inserted by West Bengal Act 35 of 1963.]
