Section 2(c) in The West Bengal Rural Indebtedness Relief Act, 1975
(c)"debt" includes all liabilities in cash or in kind incurred by a debtor on or before the first day of July, 1975, either secured or unsecured and payable presently or in future, but does not include the following, namely :-(i)any share of the produce of land payable on account of land cultivated under the system known as adhi, barga or bhag;(ii)any mortgage by a raiyat of his holding or any share thereof under a usufructuary mortgage referred to in sub-section (1) of section 7 of the West Bengal Land Reforms Act, 1955 ;(iii)any sum recoverable as a public demand under the Bengal Public Demands Recovery Act, 1913 ;(iv)any sum due to the State Government or a bank or a co-operative society or a local or statutory authority or the Life Insurance Corporation of India ;
