(26)"owner" includes-(a)a person who for the time being is receiving or is entitled to receive the amount of lease or the rent of any land or building whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person or who should so receive the amount of lease or the rent or be entitled to receive it if the land or building or part thereof were let to a lessee or a tenant on lease or rent;(b)the person for the time being in charge of the animal, vessel or vehicle in connection with which the word is used;
