Section 3 in Tamil Nadu Agriculturists Relief Act, 1938
3. Definitions.
- In this Act, unless there is anything repugnant in the subject or context,-(i)"person" means an individual and includes annual provided Hindu family, a marumakkattayam or aliyasantana tarwad or tavazhi, but does not include a body corporate, a charitable or religious institution or an unincorporated company or association;(ii)"agriculturist" means a person who-(a)has a sale-able interest in any agricultural or horticultural land in the [State of Tamil Nadu] [Substituted for the expression 'Province of Madras' by the Tamil Nadu Adaptation if Laws Order, 1970, which was deemed to have come into force on the 14th January 1969.], [***] [Words 'not being land situated within a municipality or cantonment' were omitted by section 2(1)(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu 11 of 1973).], which is assessed by the [State] [Substituted for the word 'Provincial' by the Adaptation Order of 1950.] Government to land revenue (which shall be deemed to include peshkash and quit-rent), or which is held free of tax under a grant made, confirmed or recognized by Government; or(b)holds an interest in such land under a landholder under the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Estates Land Act, 1908 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Act I of 1908), as tenant, ryot or under-tenure holder; or(c)holds an interest in such land, recognized in the Malabar Tenancy Act, 1929 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amend.) Order 1969.] Act XIV of 1908); or(d)holds a lease of such land from any person specified in sub-clause (a), (b) or (c) or is a sub-lessee of such land: Provided that a person shall not be deemed to be an 'agriculturist' if he -(A)has in both the financial years ending [31st March 1972] [Substituted for the expression ',31st March 1938' by section 2(l)(ii)(a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973).] 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(B)[has in all the four half-years immediately preceding] [Substituted for the words 'has within the two years immediately preceding' by section 2(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1962).] the [1st March 1972] [Substituted for the expression '1st October 1937' by section 2(l)(iii)(a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973).] been [assessed to profession tax on a half-yearly income of more than [one thousand and two hundred rupees] [Substituted for the words 'assessed to profession-tax on a half-yearly income of more than three hundred rupees' by section 2(H) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948)] derived from a profession other than agriculture under the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] District Municipalities Act, 1920 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Act V of 1920), [the Chennai City Municipal Corporation Act, 1919.] [Words 'Tamil Nadu' were substituted far the word 'Madras' occurring in this citation by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (2nd Amendment) Order, 1969; and this expression was substituted for the expression 'the Madras City Municipal Act, 1919 (Tamil Nadu Act IV of 1919)' by section 2(l)(iii)(c) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973) and the word 'Chennai' was substituted by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).] ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Act IV of 1919), the Cantonments Act, 1924 [Central Act II of 1924] [This Act was repealed and re-enacted as the Contonment Act, 2000.], [or any law governing municipal or local bodies in [any other State or Union territory in India] [Substituted for the words 'any other Province in British India, any Indian State or any foreign State in India' by the Adaptation (amendment) Order of 1950.] or any foreign State in the continent of India] [or under the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971) or under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958)] [Words 'Tamil Nadu' were Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969; and this expression was substituted fop the expression 'or under the Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920) in panchayat which was a union before the 26th August 1930' by section 2(l)(iii)(d) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973).];or(C)[has in all the four half-years immediately preceding] [Substituted for the words 'has within the two years immediately preceding' by section (2)(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948).] the [1st March 1972] [Substituted for the expression '1st October 1937' by section 2(l)(iv)(a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973).], been assessed to property or house tax in respect of buildings or lands other than agricultural lands, under the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] District Municipalities Act, 1920 (Tamil Nadu Act V of 1920), [the Chennai City Municipal Corporation Act, 1919) (Tamil Nadu Act IV of 1919)] [Words 'Tamil Nadu' were substituted for the Words 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969; and this expression was substituted for the expression 'the Madras City Municipal Act, 1919 (Tamil Nadu Act IV of 1919)' by section 2(1)(iv)(c) the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973).], the Cantonments Act, 1924 (Central Act II of 1924), any law governing municipal or local bodies in [any other State or Union territory in India] [Words 'any other State in India' were substituted for the words 'any other Province in British India or any Indian State' by the Adaptation (Amendment) Order of 1950, and these words were substituted for the words 'any other State in India' by section 4 of and the Third Schedule to, the Tamil Nadu Repealing and Amending Act, 1957 (Tamil Nadu Act XXV of 1957). In so far as the Tamil Nadu Act IV of 1938 applies to the added territories, these words were substituted for the words 'any other State in India' by section 4 of, and the Second Schedule to, the Tamil Nadu (added Territories) Extension of Laws Act, 1962 (Tamil Nadu Act 14 of 1962).] [or under the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971) or under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958)] [Words 'Tamil Nadu' were substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (2nd Amendment) Order, 1969; and this expression was substituted for the expression 'or under the Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920), in a panchayat which was a union before the 26th August 1930' by section 2(1)(iv)(c) of the Tamil Nadu Agriculturists Relief (Amend.) Act, 1972 (Tamil Nadu Act 8 of 1973).], 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 [Rs. 1,200] [Substituted for the expression 'Rs. 600' by section 2(l)(iv)(d) of the Tamil Nadu Agriculturists Relief (Amend.) Act, 1972 (Tamil Nadu Act 8 of 1973).]; or(D)[ is a landholder of an estate under the [Tamil Nadu] [This proviso was substituted for the original proviso (D) by section 2(iii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948).] Estates Land Act, 1908 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Act I of 1908), or of a share or portion thereof, whether separately registered or not, in respect of which estate, share or portion any sum exceeding five hundred rupees is payable as peshkash, or any sum exceeding one hundred rupees is payable under one or more of the following heads, namely, quit-rent, jodi, kattubadi, poruppu or other due of a like nature, or is a janmi under the Malabar Tenancy Act, 1929 (Tamil Nadu Act XIV of 1930), who is liable as such janmi to pay to the State Government any sum exceeding five hundred rupees as land revenue.]Explanation. - The annual rental value of any building or land for the purposes of proviso (C) 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;(iii)[ 'debt' means any liability in cash or kind, whether secured or unsecured, due from an agriculturist whether payable under a decree or order of a civil or revenue court or otherwise, but does not include rent as defined in clause (iv) or 'kanartham' as defined infection 3 of the Malabar Tenancy Act, 1929;] [Substituted for clause (iii) by section 2(2) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973).][(iii-a) '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;] [Inserted by section 2(iv) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1943 (Tamil Nadu Act XXIII of 1948).](iv)'rent' means [the rent payable by a cultivating tenant under the Tamil Nadu Cultivating Tenants (Payment of Fair Rent) Act, 1956 (Tamil Nadu Act XXIV of 1956), or under the Tamil Nadu Public Trusts (Regulation of Administration of Agricultural Lands) Act, 1961 (Tamil Nadu Act 57 of 1961) or the] [Inserted by section 2(3)(a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Taptil Nadu Act 8 of 1973).] rent as defined by the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Estates Land Act, 1908 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Act I of 1908) or rent or michavaramas defined by the Malabar Tenancy Act, 1929 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Act XIV of 1930) or quit-rent, jodi, kattubadi, poruppu or the like, payable to the landholder of an estate as defined by the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Estates Land Act, 1908 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Act I of 1908), whether a decree or order of a civil or revenue Court has been obtained therefor or not and includes interest payable thereon, but does not include costs incurred in respect of the recovery thereof through a civil or revenue Court or the share of the land cess recoverable by the landholder [under any law for the time being in force in this State] [Substituted for the expression 'under suction 88 of the Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920)' by section 2(3)(b) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973), the words 'Tamil Nadu' having been earlier substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.]; [* * *] [Word 'and' was omitted by section 2(v) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948).](v)[ "creditor" includes his heirs, legal representatives and assigns; [This clause was added by of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948).](vi)"mortgagee" includes his heirs, legal representatives and assigns.]
