Section 2(10) in The Rajasthan Lands and Buildings Tax Act, 1964
(10)"owner" in respect of any [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] or portion thereof, includes the person, who for the time being receives, or who would be entitled to receive, the rent thereof, if the same were let, and includes-(a)an agent or trustee who receives such rent on account of the owner;(b)an agent or trustee who receives the rent of, or is entrusted with the management of, any [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] devoted to religious or charitable purpose;(c)a receiver, sequestrator or manager appointed by any court, competent jurisdiction to have the charge, or to exercise the rights of the owner, of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] or portion thereof; and(d)the mortgagees in possession thereof:Provided that in the case of [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] owned by the State Government, the lessee or grantee thereof from the State Government shall, for the purposes of this Act, be deemed to be the owner of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] as the case may be:Provided further that in the case of [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] held on lease for a term not less than [twenty years] [Substituted for 'thirty years' by Rajasthan Act No. 8 of 1998 [31-7-98]], the lessee shall, for the purposes of this Act, be deemed to be the owner of such [land or building] [Substituted by Rajasthan Act No. 15 of 1973.];
