A. B is not liable but the manager is liable because he was responsible for managing the estate on behalf of B.
B. B is liable under section 154, I.P.C., because he was the owner of the land.
C. X, Y, Z the three ladies were liable under section 154 I.P.C. because the estate was managed by them and they had appointed the manager.
D. Neither B nor the three ladies but the manager only is liable for the offence.
✅ The correct answer is option C.