Section 2(1)(bl) in The Kerala Panchayat Buildings Rules, 2011
(bl)[ 'owner' includes a person who, for the time being, is receiving or is entitled to receive the amount of lease or the rent of any land or building, whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person or who shall so receive the amount of lease or the rent, if the land or building or part thereof were let to a lessee or a tenant on lease or rent;] [Substituted by Notification No. S.R.O. No. 26/2014, dated 10.1.2014 (w.e.f. 14.2.2011).]