Section 2(20) in Karnataka Municipalities Act, 1964
(20)"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 own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person or who would to receive the rent or be entitled to receive it, if the land or building or part thereof were let to a tenant and also includes the custodian of evacuee property in respect of evacuee property vested in him under the Administration of Evacuee Property Act, 1950 (Central Act ***I of 1950);
