2. In this Act, unless there is anything repugnant in the subject or context,- (1) “Bengali year” means a year ending on the last day of the Bengali month of Chaitra; (2) “Deputy Commissioner” includes any officer appointed by the Government to perform all or any of the functions of a Deputy Commissioner under this Act; (3) “Landlord” means a person immediately under whom a non-agricultural tenant holds; (4) “Non-agricultural land” means land which is used for purposes not connected with agriculture or horticulture and includes any land which is held on lease for purposes not connected with agriculture or horticulture irrespective of whether it is used for any such purposes or not, but does not include- ¹[* * *] (b) land which was originally leased for agricultural or horticultural purposes but is being used for purposes not connected with agriculture or horticulture without the consent either express or implied of the landlord, if the period for which such land has been so used is less than twelve years, and (c) land which is held for purposes connected with the cultivation or manufacture of tea: Provided that where an order has been made under section 72 converting a parcel of land which is not non-agricultural land into a tenancy to which the provisions of this Act apply such land shall be deemed to be non-agricultural land; (5) “Non-agricultural tenant” means a person who holds non-agricultural land under another person with the consent of that person and is, or but for a special contract would be liable to pay rent to such person for that land and also includes the successors-in-interest of the former but does not include any person who holds any such land on which any premises occupied by such person are situated if such premises have been erected, or are owned, by the person to whom such occupier is, or but for a special contract would be, liable to pay rent for such occupation; Explanation.- In this clause “premises” mean any building such as a house, manufactory, warehouse, stable, shop or hut whether constructed of masonry, bricks, concrete, wood, mud, metal or any other material whatsoever and includes any land appertaining to such building; (6) “prescribed” means prescribed by rules made under this Act; (7) “pucca structure” means any structure constructed mainly of brick, stone or concrete or any combination of these materials; (8) all words and expressions used but not defined in this Act and used in ²[* * *] the Transfer of Property Act, 1882, have the same meanings as in those Acts.