Section 2(1)(o) in The Ambaji Area Development and Pilgrimage Tourism Governance Act, 2020
(o)"owner", in relation to any property, includes any person who is, for the time being receiving or entitled to receive, whether on his own account or on account of or on behalf of, or for the benefit of, any other person or as an agent, trustee, guardian, manager or receiver for any other person or for any religious or charitable institution, the rents or profits of the property; and also includes a mortgagee in possession thereof but shall not include any such person who on the date of commencement of this Act is in illegal possession of any land which has been acquired by the State Government or by any other authority and has vested in the State Government and shall also not include a person who has encroached upon such land;