Section 2(72) in West Bengal Municipal Corporation Act, 2006
(72)"owner" includes a person who, for the time being, is receiving, or is entitled to receive, the rent of any land or building, whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person, or who would so receive the rent or would he entitled to wove the rent, if the land or building or part thereof were let to a tenant, and also includes-(a)the custodian of evacuee property in respect of evacuee property vested in him under the Administration of Evacuee Property Act, 1950, (31 of 1950) and(b)the General Manager of a railway, and the head of a Government department, in respect of properties under their respective control;
