/usr/share/lintian/overrides/lxpanel.lintian-overrides is in lxpanel 0.5.8+git20120212-0ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# The desktop-command-not-in-package bacause that's alternatives command.
#
lxpanel: desktop-command-not-in-package usr/share/applications/lxde-x-terminal-emulator.desktop usr/bin/x-terminal-emulator
lxpanel: desktop-command-not-in-package usr/share/applications/lxde-x-www-browser.desktop usr/bin/x-www-browser
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