2. In this Act, unless there is anything repugnant in the subject or context,- (a) “Authorised Officer” means an officer appointed by the Government, by notification in the official Gazette, to exercise in any area the functions of an Authorised Officer under this Act; (b) “building” includes a house, out-house, hut, wall and any other structure whether of masonry, bricks, corrugated iron sheets, metal, tiles, wood, bamboos, mud, leaves, grass, thatch or any other material whatsoever; (c) “Committee” means a building Construction Committee constituted for any area in the prescribed manner; ¹[(cc) “hill” includes hillocks;] ²[(ccc) “master plan” means the master plan prepared and approved under any law for the time being in force for the utilisation of any land anywhere in Bangladesh;](d) (i) “owner” in relation to a building or tank means the person at whose expenses such building or tank is constructed or excavated ³[or who] has the right to transfer the same, and includes his heirs, assigns and legal representatives; (ii) “owner” in relation to a hill means a person who possesses the hill and has the right to transfer the same, and includes his heirs, assigns and legal representatives;(e) “prescribed” means prescribed by rules made under this Act;(f) “tank” includes ditch, drain, well and channel; and(g) “temporary building” means such building which is declared by the Authorised Officer to be of a temporary nature.