Section 3(24) in The Chhattisgarh Municipalities Act, 1961
(24)"owner" when used with reference to any land or building includes the person for the time being receiving the rent of the land or building or of any part of the 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, building or part thereof were let to a tenant;
