Section 95(59) in West Bengal Municipal (Building) Rules, 2007
(59)"to make material alterations" means to make any modification in any existing building by way of addition or alteration, or any other change in the roof, window, door, compound, sanitary drainage system in any respect whatsoever, and includes(a)conversion of a building or any part thereof for human habitation as one dwelling house into more than one dwelling house and vice versa;(b)conversion of a building or a part thereof not suitable for human habitation into a dwelling house or vice versa;(c)conversion of a dwelling house or a part thereof into a shop, warehouse or factory or vice versa;(d)conversion of a building used or intended to be used for one purpose, such as shop, warehouse, factory, etc. into one for another purpose.Explanation. Opening of a window and providing intercommunication doors shall not be considered as material alterations. Similarly, modifications in respect of gardening, white-washing, painting, retailing and other decorative works shall not be deemed to be material alterations.
