Section 2(i) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(i)"owner" includes a mortgagee in possession, a person, who for the time being is receiving or is entitled to receive the rent or premium of any institution or building, whether on his own account or on account of others or as as agent, trustee, guardian or receiver for any other person or who should so receive the rent or premium or be entitled to receive the same, if the institution or building was let to a tenant;
