Section 2(38) in Jammu and Kashmir Municipal Corporation Act, 2000
(38)"Owner" includes a person who for the time being is receiving or is entitled to receive, the rent of any land or building whether on his won account or on account of himself and others or as an agent, trustee, guardian or receiver or any other person who should so receive the rent or be entitled to receive it if the land or building or part thereof were let to a tenant;
