law: Indian Boilers Act, 1923 
  2. Definition 
  In this Act, unless there is anything repugnant in the subject or
  
  context, - 
  (a) "accident" means an explosion of a boiler or
  
  steam-pipe or any damage to a boiler or steam-pipe which is calculated to
  
  weaken the strength thereof so as to render it liable to explode;
   5  [(aa) "Board" means the Central Boilers Board
  
  constituted under section 27A;]
  (b) "boiler" means any closed vessel exceeding 6[22.75
  
  liters] in capacity which is used expressly for generating steam under pressure
  
  7[***] and includes any mounting or other fitting attached to such
  
  vessel, which is wholly or partly under pressure when is shut off;
   8  [(c) "Chief Inspector", "Deputy Chief
  
  Inspector", and "Inspector" mean, respectively, a person
  
  appointed to be a Chief Inspector, a Deputy Chief Inspector and an Inspector
  
  under this Act;]
   9  [cc) "economiser" means any part of a feed-pipe
  
  that is wholly or partially exposed to the action of flue gases for the purpose
  
  of recovery of waste heat;
  (ccc) "feed-pipe" means any pipe or connected fitting
  
  wholly or partly under pressure through which feed water passes directly to a
  
  boiler and which does not form an integral part thereof;]
  (d) "owner" includes any person using a boiler as
  
  agent of the owner thereof and any person using a boiler which he has hired or
  
  obtained on loan from the owner thereof;
  (e) "prescribed" means prescribed by regulations or
  
  rules made under this Act;
   10  [(f) "steam-pipe" means any pipe through which
  
  steam passes from a boiler to a prime-mover or other user or both, if- 
  (i) the pressure at which steam passes through
  
  such pipe exceeds 3.5 kilograms per square centimeter above atmospheric
  
  pressure; - or
  (ii) such pipe exceeds 254 millimeters in
  
  internal diameter;
  and includes in either case any connected fitting of a
  
  steam-pipe;]
  (g) "structural alteration, addition or renewal" shall
  
  not be deemed to include any renewal or replacement of a petty nature when the
  
  part or fitting used for replacement is not inferior in strength, efficiency or
  
  otherwise to the replaced part or fitting.
  Comment: The definition of “owner” is inclusive.
  
  It extends the dictionary meaning of the word and does not restrict it. An
  
  agent who uses boiler for his absentee owner is included in the definition,
  
  though under the ordinary meaning of the term he is not the owner. AIR 1937
  
  Patna 500