Section 2(1)(vi) in The Bhaskar Textile Mills (Acquisition and Transfer) Act, 1986
(vi)"owner" means Bhaskar Textile Mills Limited, Jharsuguda in the district of Sambalpur having its registered office at 2, Biplabi Trailokya Maharaj Sarani, Calcutta and includes any agent or manager of such owner, the lessee or occupier of the said Mills or part thereof and the receiver or liquidator, if any, appointed by any Court of the country;