Section 2(1)(f) in Gujarat Closed Textile Undertakings (Nationalisation) Act, 1986
(f)"owner" when used in relation to a specified textile undertaking, means any person or firm who or which is immediately before the appointed day, the immediate proprietor or lessee or occupier of the specified textile undertaking or any part thereof, and in the case of a textile company which is being wound up or the business whereof is being carried on by a liquidator or receiver includes such liquidator or receiver, and also includes any agent or manager of such owner;