Section 2(2) in Tamil Nadu Indebted Persons (Temporary Relief) Act, 1975
(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assessed to sales tax under the [Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)] [This Act has been repealed and re-enacted as Tamil Nadu Value Added Tax Act, 2006.]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-
