Section 16(F) in The Exemptions from Land-Revenue (No. 1) Act, 1863
(F)for the purposes of this Act, the word "holder" shall be taken to signify the person who by himself, his tenants sub-tenants or agents is in possession of the land held wholly or partially exempt from land-revenue assessment, and shall include a mortgagee in possession as aforesaid. The Committee, manager or trustee of any temph, who may be in possession of such shall be considered the holder thereof.
