Section 2(b) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(b)"Owner of a factory" means the person who or the authority which owns or has the ultimate control over the affairs of the factory and shall, where the said affairs are entrusted to a Manager, Managing Director, or a Managing Agent; [x x x] [Omitted by M.P. Act No. 24 of 1962.]
