Section 95(33) in West Bengal Municipal (Building) Rules, 2007
(33)"owner" means the person who receives the rent of the said premises or would be entitled to do so if the premises were let, and includes,(a)an agent or trustee who receives such rent on behalf of the owner;(b)a receiver, executor or administrator or a manager appointed by any court of competent jurisdiction to have the charge of, to exercise the rights of, an owner of the said premises; or(c)an agent or trustee who receives the rent of or is entrusted with or is connected with any premises devoted to religious or charitable purposes;
