Section 2(f) in The Hoarding and Profiteering Prevention Ordinance, 2000
(f)an article shall be deemed to be in the possession of a person-(i)when it is held on behalf of that person by another person [or when held by that person on behalf of another person] [Added by Ordinance VII of 2003.];(ii)notwithstanding that it is mortgaged to another person ;
