Section 2(m) in Andhra Pradesh Agricultural Land (Conversion for Non-Agricultural Purposes) Act, 2006
(m)'Owner' includes any person 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, educational or charitable purpose, rent or profits for the agricultural land or for the structure constructed on such land and includes in respect of the lands that have been leased out by the State Government or the Central Government;(i)a lessee, if the land has been leased out by the Government for any non-agricultural purpose ; and(ii)a local authority, if the land is vested in the local authority and used for any non-agricultural purpose deriving income there from.
