(10)"owner" includes -(i)any person (including a mortgagee in possession) for the time being receiving or entitled to receive, whether on his own account or as agent, trustee, guardian, manager or receiver for another person or for any religious or charitable purposes, the rent or profits of the urban land or of the building constructed on the urban land in respect of which the word is used;(ii)any person who is entitled to the kudiwaram in respect of any inam land ;but does not include -(a)a shrotriemdar ; or(b)any person who is entitled to the melwaram in respect of any inam land but in respect of which land any other person is entitled to the kudiwaram.Explanation. - For the purposes of clause (9) and clause (10), inam land includes lakhiraj tenures of land and shrotriem land ;
