Amendment status not verified — confirm the current text below against the official source.
(0 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 16 of 1908. 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, 2 of 1899. and registered under the Registration Act, 1908, but does not include any person who is in possession of such building or part thereof, or who uses such building or part therof, as a bonafide tenant; (0 "period" means the period of time commencing on or after the date of coming into force of this Act during which a person continues to be the owner of a building or part thereof; 218 The West Bengal Building Tax Act, 1996. XIX of 1996.] (Sections 3, 4.) (g) "prescribed" means prescribed byrules made under this Act; (h) "year" means the financial year.