Section 2(e) in The West Bengal Building Tax Act, 1996.
(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,
