Section 2(j) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(j)"occupier" includes,-(i)any person who for the time being is paying or is liable to pay to the owner the rent or any portion of the rent of the residential premises in respect of which such rent is paid or is payable;(ii)an owner living in or otherwise using his residential premises;(iii)a rent-free tenant;(iv)a licensee in occupation of any residential premises: and(v)any person who is liable to pay to the owner damages for the use and occupation of any residential premises,
