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Section 2

Definitions . — In this Act, unless the context otherwise requires,—

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2. Definitions . — In this Act, unless the context otherwise requires,— 2* * * * (b) " building " means any work of construction done in any manner by use of any material and includes a farm building for agricultural purposes, plinth, doorstep, wall, drain, advertisement board and other things fixed with such building; (c) " construct " , with its grammatical variations, in relation to a building, means to construct, reconstruct, erect, re-erect, extend or alter structurally a building; (d) " cost of land " means the market value of the land as determined by the competent authority of the State Government or the Government of the Union territory appointed for such determination, as the case may be;