Section 2(62) in The Calcutta Municipal Corporation Act, 1980
(62)"owner" includes the person for the time being receiving the rent of any land or building or of any part of any land or building, whether on his own account or as agent or trustee for any person or society or for any religious or charitable purpose or as a receiver who would receive such rent if the land or building or of any part of the land or building were let to a tenant;
