Section 9(4) in The Orissa Court-fees (Amendment) Act, 1939
(4)the existing explanation shall be re-numbered as Explanation I, and, after the Explanation so re-numbered, the following Explanation shall be added, namely :Explanation II - In this paragraph, "building" includes a house, out-house, stable, privy, urinal, shed, hut, wall and any other such structure whether of masonry, bricks, wood, mud, metal or any other material whatsoever."
