(2)For the removal of doubts, it is hereby declared that the declaration referred to in this section shall be made, in relation to any article, or ornament, or both,-(a)owned by a minor or a lunatic, by the guardian or manager of such minor or lunatic as the case may be;(b)owned by an idol or a deity, by the manager of such idol or deity, whether known as shebait or manager or by any other name;(c)owned, possessed, held or controlled by a person whose properties are under the management of any administrator or receiver, by such administrator or receiver;(d)owned, possessed, held or controlled by a person whose properties are under the management or a Court of Wards, by the manger of such Court;(e)vested in an executor or an administrator of a will or other testamentary disposition, by such executor or administrator;(f)owned, possessed, held or controlled by the members of a firm, by any partner of such firm;(g)owned, possessed, held or controlled by a Hindu Undivided Family, by the head or karta or such family;(h)which is the subject matter of any public or private trust, by the trustee of such trust;(i)owned, possessed, held or controlled by a company, whether incorporated in or outside India, by any person in charge of the management of the affairs of such company;(j)belonging to a temple, church, mosque, gurdwara or any other religious institution, by the person in charge of the management of such temple, church, mosque, gurdwara or other religious institution;(k)which is wakf property, by the mutawalli of such wakf;(l)owned, possessed, held or controlled by any society, club or other association, by the secretary or manager of such society, club or other association;(m)owned, possessed, held or controlled by any other person, by such person as may be prescribed.
