Section 2(4)(i) in The M.P. Anusuchit Jati Tatha Anusuchit Jan Jati (Rinisahayata) Adhiniyam, 1967
(i)all liabilities owing to a creditor in cash, or in kind secured or unsecured payable under a decree or order of a Civil Court or otherwise, and subsisting on the appointed date whether due or not due;