Section 2(5) in Kolkata Municipal Corporation Act, 1980
(5)[ "building" means a structure constructed for whatsoever purpose and of whatsoever materials and includes the foundation, plinth, walls, floors, roofs, chimneys, fixed platforms, verandas, balcony, cornice or projection or part of a building or anything affixed thereto or any wall (other than a boundary wall less than three metres in height) enclosing or intended to enclose any land, signs and outdoor display structures but does not include a tent, samiana or tarpaulin shelter;] [Substituted by section 2(1) of the Calcutta Municipal Corporation (Second Amendment) Act. 1984 (West Bengal Act No. 5 of 1984), w.e.f. 15.5.1984, vide Notification. No. 445/C-4/MIA-3/84, dated 14.5.1984.]
