Section 2(26) in Andhra Pradesh Municipalities Act, 1965
(26)"owner" includes--(a)the 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 estate for any religious or charitable purposes, the rent or profits of the property in connection with which the word is used;(b)the person for the time being in charge of the animal or vehicle in connection with which the word is used;
