Section 17 in Tamil Nadu District Municipalities Act, 1920
(17)"Owner" includes-(a)the person for the time being receiving or entitled to receive whether on his own account or as agent, trustee, guardian, manager or receiver for another person, or for any religious or charitable purpose the rent or profits of the property, in connexion with which the word is used, and(b)the person for the time being in charge of the animal or vehicle, in connexion with which the word is used;
