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(1) In this Act, unless the context otherwise requires,— Definitions. (a) "Commissioner" means the Commissioner of Urban Land Taxes, West Bengal, appointed under section 8; (b) "development" means the carrying out of building, engineering or other operation in, over, or under any land, or the making of any material change in any existing building or buildings, at a cost exceeding rupees twenty five thousand, which has the effect of increasing the value of such land or building; (c) "financial year" means the year ending on the 31st day of March; 19 Short title and commence- ment. The West Bengal Urban Land Taxation Act, 1976. [West Ben. Act (Chapter IL—Land taxes.—Section 3.) (d) "prescribed" means prescribed by rules made under this Act; and (e) "retained land" means the quantity of vacant land which a person is entitled to hold in terms of the provisions of the Urban Land (Ceiling and Regulation) Act, 1976. 33 of 1976. (2) Words and expressions used in this Act but not defined shall have the same meaning as in the Urban Land (Ceiling and Regulation) 33 of 1976. Act, 1976. CHAPTER II Land taxes Levy of land