- In this Act, unless there is anything repugnant in the subject or context, -(i)person means an individual and includes an undivided Hindu family; but does not include a body corporate, a charitable or religious institution or an unincorporated company or association;(ii)agriculturist means a person who(a)has a saleable interest in any agricultural or horticultural land in the Andhra area of the State of Andhra Pradesh, not being land situated within a municipality or cantonment, which is assessed by the State Government to land revenue (which shall be deemed to include peshkash and quit rent), or which is held free of tax under a grant made, confirmed or recognized by Government; or(b)holds an interest in such land under a land holder under the Andhra Pradesh(Andhra Area) Estates Land Act, 1908 as tenant, ryot or under tenure holder; or(c)[***](d)holds a lease of such land from any person specified in sub clause (a), or (b) or is a sub lessee of such land;Provided that a person shall not be an agriculturist if he -(A)has in both the financial years ending 31st March, 1938 been assessed to income tax under the [Indian Income tax Act, 1922 or under the income tax laws of any part of India which, immediately before the 1stday of November 1956, was comprised in a Part B State or foreign Government; or(B)has in all the four half years immediately preceding the 1st October, 1937 been assessed to profession tax on a half yearly income of more than six hundred rupees derived from a profession other than agriculture under the Andhra Pradesh (Andhra Area) District Municipalities Act, 1920, the Cantonments Act, 1924, or any law governing municipal or local bodies in any other part of India or any foreign State in the continent of India or under the Andhra Pradesh (Andhra Area) District Boards Act, 1920 in a panchayat which was a union before the 26th August 1930; or(C)has within the two years immediately preceding the 1st October 1937, been assessed to property or house tax in respect of buildings or lands other than agricultural lands, under the Andhra Pradesh (Andhra Area) District Municipalities Act, 1920 the Cantonment Act, 1924, or any law governing municipal or local bodies in any other part of India or under the Andhra Pradesh (Andhra Area) District Boards Act, 1920, in a panchayat which was a union before the 26th August, 1930, provided that the aggregate annual rental value of such buildings and lands, whether let out or in the occupation of the owner, is not less than Rs 600; or(D)is a landholder of an estate under the Andhra Pradesh (Andhra Area) Estates Land Act, 1908, or of a share or portion thereof, whether setely registered or not, in respect of which estate, share or portion any sum exceeding five hundred rupees is payable as peshkash, or any sum exceeding on hundred rupees is payable under one or more of the following heads, namely, quit rent, jodi, kattubadi, poruppu or other dues of a like nature Explanation: The annual rental value of any building or land for the purposes of proviso (C) shall -(1)where the assessment is based on the annual rental value, be deemed to be such value;(2)where the assessment is based on the capital value, R be deemed to be five per cent of the capital value; and(3)in any other case, be deemed to be the value ascertained in the prescribed manner;(iii)debt means any liability in cash or kind, whether secured or unsecured, due from an agriculturist, whether payable under a decree or order of a civil or revenue court or otherwise, but does note include rent as defined in clause (iv)(iii-a) interest means any amount or other thing paid or payable in excess of the principal sum borrowed or pecuniary obligation incurred, or where anything has been borrowed in kind, in excess of what has been so borrowed, by whatsoever name such amount or thing may be called, and whether the same is paid or payable entirely in cash or entirely in kind or partly in cash and partly in kind and whether the same is expressly mentioned or not in the document or contract, if any;(iv)rent means rent as defined by the Andhra Pradesh (Andhra Area) Estates Land Act, 1908 or quit rent, jodi, kattubadi, poruppu or the like, payable to the landholder of an estate as defined by the Andhra Pradesh (Andhra Area) Estates Land Act, 1908, whether a decree or order of a civil or revenue court has been obtained therefor or not and includes interest payable thereon; but does not include costs incurred in respect of the recovery thereof through a civil court or revenue court or the share of the land cess recoverable by the landholder under section 88 of the Andhra Pradesh (Andhra Area) District Boards Act, 1920;(v)creditor includes his heirs, legal representatives and assigns;(vi)mortgagee includes his heirs, legal representatives and assigns.
