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[Cites 0, Cited by 6] [Section 3] [Entire Act]

State of Tamilnadu - Subsection

Section 3(e) in Tamil Nadu Debt Relief Act, 1976

(e)"debt" means any liability in cash or in kind whether secured or unsecured and whether decreed or not, but does not include arrears of tax due to the Central Government or a State Government or a local authority;