Section 2(1) in The Jammu and Kashmir Debtors, Relief Act 1976
(1)"debt" means a liability of a debtor in cash or in kind payable under a written or unwritten engagement including a liability under a decree or order of a Civil Court but shall not include-(i)debts barred by the law of limitation ;(ii)debts due to the State Land Development Bank, or a Land Development Bank, or a Co-operative Bank as defined in the Jammu and Kashmir Co-operative Societies Act, 1960 or any institution mentioned in section 4(A) of the Jammu and Kashmir Alienation of Land Act, Svt. 1995 or section 140 of the Jammu and Kashmir Transfer of Property Act, Svt. 1977;(iii)bona fide cash advances made for purchase of fruit;(iv)arrears of rent, wages or hires;(v)all sums payable to the Government of Jammu and Kashmir or Union Government or a Company or Corporation owned by the Government of Jammu and Kashmir or the Union Government;(vi)advances made for supply of Labour;(vii)power debts;(viii)maintenance allowances;(ix)claims for money based on compensation for damages arising under tort or otherwise;(x)breach of contract of service;(xi)debts due to a supplier of articles on credit or on instalment basis;(xii)any liability in cash arising out of an order under sub-section (4) of section 16 of the Jammu and Kashmir Distressed Debtors' Relief Act, Svt. 2006.
