Section 2(32) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(32)"owner" means -(a)when used with reference to any premises, the person who receives the rent of the said- premises, or who would be entitled to receive the rent thereof if the premises were let, and includes,-(i)an agent or trustee who receives such rent on account of the owner;(ii)an agent or trustee who receives the rent of, or is entrusted with or concerned for, any premises devoted to religious or charitable purposes;(iii)a receiver, sequestrator or manager appointed by any Court of competent jurisdiction to have the charge of, or to exercise the right of an owner of, the said premises; and(iv)a mortgage-in-possession; and(b)when used with reference to any animal, vehicle or boat, includes the person for the time being in charge of the animal, vehicle or boat;
