Section 2(h) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(h)"occupier" includes:-(i)a tenant;(ii)an owner in occupation of, or otherwise using his institution or building or part thereof;(iii)a rent free occupant of any institution or building or para thereof;(iv)a licensee in occupation of any institution or building or part thereof and(v)any person, who is liable to pay to the owner damages for the use and occupation of any institution or building or part thereof;
