Amendment status not verified — confirm the current text below against the official source.
In this Act, unless there is anything repugnant in the subject or Definitions. context,— (a) "annual value" means annual value per square metre of the covered space of any multi-storeyed building or part thereof as determined under section 6; (b) "Commissioner" means the Commissioner of Multi-storeyed Building Tax appointed under sub-section (1) of section 4; (c) "covered space" means the total floor area excluding the thickness of walls and includes the space of covered courtyard, gangway, garage, verandah, common service area and such other space as may be prescribed; (d) "multi-storeyed building" means a building on any land in an urban area consisting of five storeys and above; (e) "notification" means a notification published in the Official Gazette; 199 The West Bengal Multi-storeyed Building Tax Act, 1979. [West Ben. Act (Section 3.) (f) "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 or guardian for any person or society or for any religious or charitable purpose, or as a receiver or administrator appointed by or under the order of any Court in respect of such building, or who would so receive such rent if the multi-storeyed building or part therof were let to a tenant; Explanation 1.—A member of a co-operative society to whom a multi-storeyed building or part thereof is allotted or leased under a house building scheme of the society shall be deemed to be the owner of that building or part thereof. Explanation 11.—If any person holds any multi-storeyed building or part thereof under a lease or an agreement for sale or any other document pursuant to which possession has been obtained, such person shall be deemed to be the owner of that building or part thereof. (g) "person" includes an individual, a family, a firm, a company, or an association or body of individuals, whether incorporated or not; Lavy of tax. (h) "prescribed" means prescribed by rules made under this Act; (i) "State Government" means the Government of the State of West Bengal; (j) "urban area" means such area as the State Government may, having regard to its location, population and such other relevant factors as the circumstances of the case may require, by notification, declare to be an urban area for the purposes of this Act; (k) "year" means a year beginning on the 1st day of April.