Section 2(18) in West Bengal Town and Country (Planning and Development) Act, 1979
(18)"owner" includes a mortgagee in possession, a person who for the time being is receiving, or is entitled to receive, or has received, the rent or premium for any land 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 the rent or premium or be entitled to receive the rent or premium it the land were let to a tenant; and also includes the I-lead of a Department or an Undertaking of the Central or a State Government, the General Manager of a Railway, the Secretary or other principal officer of a local authority, statutory authority or company in respect of properties under their respective control;
