Section 2(40) in The Manipur Municipalities Act,1994.
(40)"owner" includes-(a)a person who for the time being is receiving or is en-titled to receive, the rent of any land or building or of any part of any land or building whether on his own account or on account of himself and others or as an agent, trustee for any person or society or for any religious or charitable purpose, guardian or as a receiver or who would so receive such rent or be entitled to receive it if the land, building or part thereof were let to a tenant, and(b)the head of a Government department in respect of properties under their respective control;
