2. In this Ordinance, unless there is anything repugnant in the subject or context, - ¹[(a) “body” means body of individuals, whether incorporated or not, and includes any company, firm, society, association, organisation or authority by whatever name called;] ²[(aa)] “Deputy Commissioner” includes an Additional Deputy Commissioner;(b) “land” includes land covered with water at any time of the year, benefits arising out of land and things attached to the earth or permanently fastened to anything attached to the earth;(c) “land taxes” means-(i) the development and relief tax payable under the Finance (Third) Ordinance, 1958 (E.P. Ord. LXXXII of 1958),(ii) the additional development and relief tax payable under the Finance Act, 1967 (E.P. Act XVII of 1967),(iii) the local rate payable under the Basic Democracies Order, 1959 (P.O. No. 18 of 1959), and(iv) the primary education cess payable under the Finance Act, 1974 (XLIV of 1974);(d) “non-agricultural land” has the same meaning as assigned to it in section 2(4) of the Non-Agricultural Tenancy Act, 1949 (E. B. Act XXIII of 1949);(e) “prescribed” means prescribed by rules made under this Ordinance; (f) “Revenue Officer” includes any officer whom the Government may appoint to discharge all or any of the functions of a Revenue Officer under this Ordinance or any rules made thereunder;(g) “year” means a Bengali year commencing on the first day of Baishakh.