(l)"Owner" means a person who is the immediate proprietor or lessees/or occupier of the mine or of any part thereof and in the case of a mine the business whereof is being carried on by a liquidator or receiver, such liquidator or receiver but does not include a person who merely receives a royalty, rent or fine from the mine, or is merely the proprietor of the mine, subject to any lease; grant or licence for working thereof, or is merely the owner of the soil and not interested in the minerals of the mine; but any contractor or sub-lessee for the working of a mine or part thereof shall be subject to the Act in like manner as if he were an owner, but not so as to exempt the owner from any liability;
