Section 2(o) in The National Environment Tribunal Act, 1995
(o)“owner” means a person who owns, or has control over handling, any hazardous substance at the time of accident and includes,—(i) in the case of a firm, any of its partners;(ii)in the case of an association, any of its members; and(iii)in the case of a company, any of its directors, managers, secretaries or other officers who is directly in charge of, and is responsible to, the company for the conduct of the business of the company.
