Section 2(g) in The Calcutta Metropolitan Planning Area (Use And Development Of Land) Control Act, 1965
(g)"owner" in relation to any land or building includes a mortgagee in possession or a person who for the time being is receiving or is entitled to receive, or has received, rent or premium therefor whether on his own account or on account of, or on behalf of or for the benefit of, any other person or as an agent, trustee, guardian, or receiver for any other person or for any religious or charitable institution, or who would so receive rent or premium or be entitled to receive rent or premium if the land or building were let to a tenant; and also includes the Head of a Government Department, General Manager of a Railway, the Secretary or other principal officer of a local authority, statutory authority or company, in respect of lands and buildings under their respective control;
