Section 2(13) in The U.P. Municipalities Act, 1916
(13)"Owner" includes a person for the time being receiving or entitled to receive the rent, or a part of the rent, of any land or building, whether on his own account or as trustee, or as agent for a person or for a religious or charitable purpose, or as receiver appointed by or under the order of Court or who would so receive the same if the land or building were let to a tenant;
