Section 2(5) in Kerala Plantations (Additional Tax) Act, 1960
(5)"person" means any individual or association of individuals holding any plantation for himself or for any other, or partly for himself and partly for another, whether as owner, tenant, mortgagee in possession, trustee, receiver, common manager, administrator or executor or in any capacity recognised by law and includes a Hindu undivided family, an Aliyasanthana family or branch, a Marumakkathayam tarwad or tavazhi, a Nambudiri family or other family to which the provisions of the Kerala Nambudiri Act, 1958, apply, a firm, a company or a co-operative society registered or deemed to be registered under the Travancore·Cochin Co-operative Societies Act, 1951, or the Madras Co-operative Societies Act, 1932, and any institution capable of holding property;
