(48)"Owner" means the person who has legal title for land or building and also includes :-(a)an agent or trustee who receives the rent on behalf of the owner;(b)an agent or trustee who receives the rent of or is entrusted with or is concerned with any building devoted to religious or charitable purposes;(c)a receiver, executor or administrator or a manager appointed by any Court of competent jurisdiction to have the charge of or to exercise the rights of the owner; and(d)a mortgagee in possession;
