(76)"Owner" includes the person for the time being receiving rent of any land or building or of any part of any land or building, whether on his own account or as an agent or trust for any person or society or for any religious or charitable purpose or as a receiver who would receive such rent if the land or the building or of any part of the land or the building were let to a tenant; and also includes with reference to any animal, vessel or boat etc. who for the time being is in the change of such object.
