Section 3(17) in Chennai City Municipal Corporation Act, 1919
(17)"owner" includes,-(a)the person for the time being receiving or entitled to receive whether on his own account, or as agent trustee, guardian, manager or receiver for another person or for any religious or charitable purpose the rent or profits of the properly in connection with which the word is used.(b)the person for the time being in charge of the animal or vehicle in connection with which the word is used;
