Section 2(d) in The Assam Debt Conciliation Act, 1936
(d)"Debt" includes all liabilities in cash or kind, secured or unsecured, payable under a decree or order of a Civil Court or otherwise, whether due, or not due, but shall not include rent not due, arrear of wages, land revenue or anything recoverable as an arrears of land revenue, or any claim for the recovery of which a suit or application is barred by limitation;
