Central Government Act
Section 2(38) in The Manipur Municipalities Act, 1994.
(38) " occupier" includes,
any person who is paying or is liable to pay to the owner the rent or any, portion of the rent of the land or building in respect of which such rent is paid or is payable;
an owner in occupation of or otherwise using his own land or building;
a rent free tenant of any land or building;
a licensee in occupation of any land or building; and
any person who is liable to pay to the owner of land or building damages for the use and occupation of such land or building;