Section 2(e) in The Sugar Export Promotion Act, 1958
(e)" owner"--(i) with reference to any factory the possession of which has been transferred by lease, mortgage or otherwise, means the transferee so long as his right to possession subsists,(ii)with reference to any factory for which an agent, by whatever name called, is employed, means the agent, if, and in so far as, he has been duly authorised by the owner in that behalf, and(iii)with reference to any factory the management of which has been taken over by any person or body of persons under the Industries (Development and
