Section 2(1)(k) in Kerala Forest (Regulation of Sawmills and Other Wood-based Industrial Units) Rules, 2012
(k)"person" includes any owner of a sawmill or wood-based industrial Unit, his authorised agent; a company, a firm, an association of individuals or a co-operative society registered or deemed to have been registered under the. Kerala Co-operative Societies Act, 1969 (21 of 1969);