- For the purpose of this Act-(a)in any proceeding relating to an advance, pending at the commencement of this Act or instituted after such commencement, the status of the debtor who is a party to such proceeding shall be deemed to be the status which he had, at the commencement of the Act, or on the date of the institution of the proceeding, as the case may be;(b)revenue or rent which has been remitted or suspended either in whole or in part, on account of a failure of the crop shall be deemed to be payable in the year in which it was so remitted or suspended.(c)a joint holder shall be deemed to be holder of so much of the joint holding not being the holding of a joint Hindu family, as appertains to his share;(d)where the land revenue or rent or the aggregate of the land revenue or rent, as the case may be, payable by a joint Hindu family, or the land revenue relinquished in favour of its karta-(i)does not exceed five hundred rupees, such family and every member of it shall be deemed to be an agriculturist.(ii)exceeds five hundred rupees, a member of such family shall be deemed to be an agriculturist only if the land revenue or rent or the aggregate of the land revenue or rent payable or relinquished, as the case may be, in respect of his share in the joint family holding or holdings does not exceed five hundred rupees :Provided if a member of a joint Hindu family is getting gazara only, such gazara shall be treated as his share :Provided further that no joint Hindu family or any member of it shall be deemed to be an agriculturist if such family or member assessed to income-tax;(e)a loan shall not be deemed to be due jointly from an agriculturist or workman and another person if such other person's liability in connection with such loan is that of a surety and such person and such agriculturist or workman shall not be deemed to be joint debtors.
