Section 320(2) in The Coimbatore City Municipal Corporation Act, 1981
(2)The owner of any building or hut in such hutting ground shall be deemed to be the occupier of-(i)the land on which such building or but stands;(ii)the open space behind such building or hut which appertains thereto; and(iii)every drain, privy, means of lighting or water connection (if any) provided for the sole use of such building or hut.