Section 2(44) in Siliguri Municipal Corporation Act, 1990
(44)"owner" includes a person who, for the time being, is receiving or is entitled to receive the rent of any land or building, whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person, or who should so receive the rent or be entitled to receive it, if the land or building or part thereof were let to a tenant, and also includes-(a)the custodian of evacuee property in respect of evacuee property vested in him under the Administration of Evacuee Property Act, 1950 (31 of 1950);(b)the General Manager of a railway and the head of the Government department, in respect of properties under their respective control;
