Section 2 in Tamil Nadu Indebted Agriculturists (Temporary Relief) Act, 1976
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"agricultural land" means land used for agriculture or horticulture, not being land appurtenant to a residential building;(b)",agriculturist" means a person who owns an interest in agricultural land, and who, by reason of such interest, is in possession of such land or is in receipt of the rents or profits thereof and shall include a lessee; but shall not include-(i)a firm registered under the Indian Partnership Act, 1932 (9 of 1932), or a company as defined in the Companies Act, 1956 (1 of 1956), or a corporation formed in pursuance of an Act of Parliament of the United Kingdom or of any special Indian Law, or(ii)any person who was assessed to income-tax under the Income-tax Act, 1961 (43 of 1961), or to agricultural income-tax under the Tamil Nadu Agricultural Income-tax Act, 1955 (Tamil Nadu Act V of 1955), or to sales-tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), or under the Central Sales Tax Act, 1956 (74 of 1956), in any of the years 1971-72, 1972-73,1973-74 and 1974-75.Explanation. - Where a joint Hindu Family or a tarwad, tavazhi, kutumba or kavaru is an agriculturist, every coparcener or member of the tar-wad, tavazhi, kutumba or kavaru, as the case may be, shall be deemed to be an agriculturist, provided that he has not been assessed to income-tax or agricultural income-tax or sales-tax in any of the years 1971-72,1972-73,1973-74 and 1974-75;(c)"debt"-(i)means any sum of money which a person is liable to pay under a contract (express or implied) for consideration received; and(ii)includes rent in cash or kind which a person is liable to pay or deliver in respect of the lawful use and occupation of agricultural land.Explanation I. - For the purpose of this clause, "rent" in relation to agricultural land, shall mean rent accrued due for the fasli year ending with the 30th day of June 1974 and for any previous fasli year.Explanation II. - It is immaterial that the sum or produce is recoverable only by sale of property in enforcement of a mortgage or charge or that the contract was entered into by the person's predecessor-in-title or by the manager of the joint Hindu family or the karanavan of the tarwad or tavazhi or the yajaman of the kutumba or kavaru of which such person was or is a member.Exception. - "Debt" does not include-(i)rent or compensation for the use and occupation of house property;(ii)rent or compensation for the use and occupation of immovable property (not being house property or agricultural land) accrued due on or after the 16th day of January 1975;(iii)any liability arising out of a breach of trust;(iv)any liability in respect of maintenance;(v)any sum payable to the State Government or the Central Government or to any local authority, whether by way of revenues, tax, cess or loan or otherwise;(vi)any sum payable to any co-operative society, including a land development bank, registered or deemed to be registered under the Tamil Nadu Co-operative Societies Act, 1961 (Tamil Nadu Act 53 of 1961), provided that the right of the society to recover the sum did not arise by reason of an assignment made subsequent to the 15th day of September 1974;(vii)wages or remuneration due as salary, or otherwise for service rendered;(viii)any liability in respect of any sum due to-(A)any banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies;(B)the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955);(C)any subsidiary bank as defined in clause (k) of section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959);(D)any corresponding new bank as defined in clause (d) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970);(E)the Agricultural Refinance and Development Corporation, established under the Agricultural Refinance and Development Corporation Act, 1963 (10 of 1963);(F)any other financial institution notified by the State Government in the Tamil Nadu Government Gazette;(G)[ any liability incurred or arising under any chit, the bye-laws of which have been registered under the [Tamil Nadu Chit Funds Act, 1961 (Tamil Nadu Act 24 of 1961)] [Inserted and was deemed always to have been inserted by section 2 of the Tamil Nadu Debt Relief Laws (Amendment) Act, 1976 (President's Act 46 of 1976).]];(H)[ any liability in respect of any sum due to any company which is declared to be a Nidhi or Mutual Benefit Society under sub-section (1) of section 620-A of the Companies Act, 1956 (Central Act 1 of 1956);] [Inserted and was deemed always to have been inserted by section 2 of the Tamil Nadu Debt Relief Laws (Amendment) Act, 1978 (Tamil Nadu Act 27 of 1978).](d)"pay", with its grammatical variations, includes deliver;(e)"suit" or "application" does not include an appeal from a decree or order passed in a suit or application or an application for revision or review.
