Section 2(60) in The Calcutta Municipal Corporation Act, 1980
(60)"occupier" includes any person for the time being paying or liable to pay to the owner the rent or any portion of the rent of the land or building in respect of which the word is used or for damages on account of the occupation of such land or building, and also a rent-free tenant :Provided that an owner living in or otherwise using his own land or building shall be deemed to be the occupier thereof;
