Section 2(8) in The Bengal Agricultural Debtors Act, 1936
(8)"debt" includes all liabilities [incurred prior to the first day of January, 1940] [Clause (6A), 'Words and Figures' and the word inserted by Bengal Act 8 of 1940.] of a debtor in cash or in kind, secured or unsecured, whether payable under a decree or order of a Civil Court or otherwise, and whether payable presently or in future, but does not include the following :-(i)any amount the liability for the payment of which is only contingent;(ii)any rent not due at the time when a Board determines the amount of debts under section 18;(iii)any share of the produce of land payable on account of land cultivated under the system known as adhi, barga or bhag;(iv)any amount recoverable as a public demand, except-(a)an amount referred to in sub-section (1) of section 28, [* * *] [Word omitted by Bengal Act 8 of 1940.](b)arrears of rent 'payable on account of the use or occupation of land held by a tenant, [and] [Clause (6A), 'Words and Figures' and the word inserted by Bengal Act 8 of 1940.](c)[] [Sub-clause (iv)(c) and sub-clause (vii) inserted by Bengal, Act 8 Of 1940.] any sum referred to in Article 12A of Schedule I to the Bengal Public Demands Recovery Act, 1913, or any sum ordered by a liquidator under [any provincial Act or Act of the State Legislature] [Words substituted by the Adaptation of Laws Order, 1950.], for the time being in force, relating to Co-operative societies to be recovered as a contribution to the assets of a Co-operative society or as the cost of liquidation thereof;(v)any amount a suit or application for the recovery of which is barred [by limitation, or which is otherwise irrecoverable under the law;] [Substituted by Bengal Act 8 of 1940.](vi)any debt due to any bank included in the Second Schedule to the Reserve Bank of India Act, 1934;(vii)[] [Sub-clause (iv)(c) and sub-clause (vii) inserted by Bengal Act 8 of 1940.] any tax or rate due to a Municipality or Union Board or Union Committee;
