2. In this Act, unless there is anything repugnant in the subject or context,- ¹[(a1) “agricultural land” includes land used for the growing of vegetables and the like and also waste land which is capable of cultivation but does not include a fruit garden, an orchard or any homestead land;](1) “authorised person” means the Collector, a local authority, co-operative society, or any other person who takes possession of a tank under the provisions of this Act and includes the successors-in-interest of such a person;(2) “Collector” includes a ²[Upazila Nirbahi Officer] and any officer appointed by the Government to exercise all or any of the functions of a Collector under this Act;(3) “co-operative society” means a society registered under the ³[* * *] Co-operative Societies Act, 1940;(4) “derelict tank” means a tank which has been declared to be a derelict tank under section 4;(5) “period of possession” means the period from the time when possession is first taken of a tank under section 5 or section 6 until the time when possession thereof is restored under section 21; ⁴[(5a) “person having control over a tank” does not include a person by whom the tank is held for a limited time and whose interest in the tank is not transferable;](6) “prescribed” means prescribed by rules made under this Act;(7) “tank” means a reservoir, or place which has been used as a reservoir, for the storage of water whether formed by excavation or by the construction of one or more embankments or place where water naturally accumulates, and includes any part of a tank and the banks thereof except such portions of the banks as are homestead, garden or orchard lands.