Section 2(k) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(k)"owner" when used with reference to any residential premises in a building means the person who receives the rent of the said premises or who would be entitled to receive the rent thereof if the premises were let and includes-(i)an agent or trustee who receives such rent on account of the owner.(ii)A receiver, sequestrator or manager appointed by any Court of competent jurisdiction to have the charge of, or to exercise the rights of an owner of the said premises, and(iii)a mortgagee-in-possession;
