Section 2 in Tamil Nadu Indebted Persons (Temporary Relief) Act, 1975
2. Definitions.
- In this Act, unless the context otherwise requires,-(1)"Debt" means any liability in cash or kind, whether secured or unsecured, due from an indebted person whether payable under a decree or order of a civil or revenue Court or otherwise, but does not include-(i)rent as defined in clause (6);(ii)any debt to which the Tamil Nadu Indebted Agriculturists (Temporary Relief) Act, 1975 (Tamil Nadu Act 10 of 1975), is applicable;(2)"indebted person" means any person from whom any debt is due:Provided that a person shall not be deemed to be an indebted person, if he -(i)has, in both the financial years ending on the 31st March 1974 and the 31st March 1975, been assessed to income-tax under the Income-tax Act, 1961 (Central Act 43 of 1961) or under the income-tax law in force in any foreign country; or(ii)has, in both the financial years ending on the 31st March 1974 and the 31st March 1975, been assessed to sales tax under the [Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)] [This Act has been repealed and re-enacted as Tamil Nadu Value Added Tax Act, 2006.] or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or(iii)has, in all the four half-years immediately preceding the 1st April 1975, been assessed to property or house lax in respect of buildings or lands other than agricultural lands, under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920), the [Chennai] [Substituted for the words 'Madras' by City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).] City Municipal Corporation Act, 1919 (Tamil Nadu Act V of 1919), the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971), the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958), the Cantonments Act, 1924 (Central Act II of 1924) or any law governing municipal or local bodies in this State or in any other State or Union territory in India, provided that the aggregate annual rental value of such buildings and lands whether let out or in the occupation of the owner, is not less than two thousand and four hundred rupees.Explanation. - The annual rental value of any building or land for the purposes of proviso (iii) shall-(1)where the assessment is based on the annual rental value, be deemed to be such value;(2)where the assessment is based on the capital value, be deemed to be five per cent of the capital value; and(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 Agriculturist Relief Act, 1938 (Tamil Nadu Act IV of 1938) and entitled to the benefits of that Act;(3)"interest" means any amount or other thing paid or payable in excess of the principal sum borrowed or pecuniary obligation incurred or where anything has been borrowed in kind in excess of what has been so borrowed by whatsoever name such amount or thing may be called, and whether the same is paid or payable entirely in cash or entirely in kind or partly in cash and partly in kind and whether the same is expressly mentioned or not in the document or contract, if any;(4)"pay", with its grammatical variations, includes deliver;(5)"person" means an individual and includes an undivided Hindu family, a marumakkattayam or aliyasantana tarward or tavazhi, but does not include a body corporate, a charitable or religious institution or an unincorporated company or association or any firm as defined in the Indian Partnership Act, 1932 (Central Act IX of 1932);(6)"rent" means the rent payable by any tenant to the owner of any building in respect of such building or portion thereof occupied by such tenant.Explanation. - For the purpose of this clause, the expression "building" shall have the same meaning as in clause (2) of section 2 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (Tamil Nadu Act 18 of 1960);(7)"suit" or "application" does not include an appeal from a decree or order passed in a suit or application or an application for revision or review.
