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In this Act, unless there is anything repugnant in the subject or Definitions. context,— (a) "Commissioner" means the Commissioner of Multi-storeyed Building Tax appointed under sub-section (1) of section 4; (b) "covered space" means the floor space and includes the space of covered courtyard, gangway, garage, verandah, common service area and such other space as may be prescribed; (c) "multi-storeyed building" means a building on any land in an urban area consisting of five storeys and above constructed after the first day of April, 1969 and includes any building in • such area with less than five storeys constructed prior to that date but raised after that date to a level of five storeys and above; 113 The West Bengal Multi-storeyed Building Tax Act, 1975. [West Ben. Act (Section 3.) (d) "notification" means a notification published in the Official Gazette; (e) "owner" includes the person for the time being receiving the rent of any multi-storeyed building or any part thereof whether on his own account or as agent or trustee for any person or society or for any religious or charitable purpose, or as a receiver, or, who would so receive such rent if the multi- storeyed building or part thereof were let to a tenant; (0 "prescribed" means prescribed by rules made under this kct; (g) "State Government" means the Government of the State of West Bengal; (h) "urban area" means such area as the State Government may, by notification, declare to be an urban area for the purposes of this Act; (i) "year" means a year beginning on the 1st day of April. Levy of tax.