Section 3(2)(h) in The Tamil Nadu Acquisition of Land for Harijan Welfare Schemes Act, 1978
(h)"owner" includes any person, who is receiving or is entitled to receive the rent of any land or building, whether on his own account or on behalf of himself and others or as an agent, trustee, executor, administrator, receiver or guardian or who would so receive the rent or be entitled to receive the rent, if the land or building were let to a tenant;