Section 2(3) in Tamil Nadu Indebted Persons (Temporary Relief) Act, 1976
(3)in any other case, be deemed to be the value ascertained in the prescribed manner:Provided further that a person shall not be deemed to be an indebted person if he is an agriculturist as defined in the Tamil Nadu Agriculturists Relief Act, 1938 (Tamil Nadu Act IV of 1938), and entitled to the benefits of that Act;
