law: 3. Interpretation-clause.
  In this Act
  Treasure.
  "treasure" means anything of any value hidden in the soil, or in anything affixed thereto;
  Collector.
  "Collector" means (1) any Revenue Officer in independent charge of a district, and (2) any officer appointed by the State Government to perform the functions of a Collector under this Act.
  Owner.
  "OWNER" means when any person is entitled, under any reservation in an instrument of transfer of any land or thing affixed thereto, to treasure in such land or thing, he shall, for the purposes of this Act, be deemed to be the owner of such land or thing.