Section 2(3) in The U.P. Debt Redemption Act, 1940
(3)"agriculturist" means a proprietor of a mahal or of a share in or portion of a mahal or a tenant:Provided that no such proprietor or tenant shall be deemed to be an agriculturist if-(a)the aggregate of the rent, if any, and of ten times the local rate, if any, payable by him exceeds one thousand rupees, or(b)he is assessed to income-tax under the Indian Income Tax Act, 1922 or under the income-tax law of an Indian State;Provided further that no person shall be deemed to be a proprietor or tenant merely by reason of his having acquired proprietary or tenancy rights, otherwise than by inheritance or survivorship, after the first day of June, 1940.Explanation I. - Where a proprietor or a tenant has a subsisting interest in land, but by reason of a temporary transfer docs not for the time being pay the rent or local rate payable in respect of that land, such rent or local rate shall, for the purposes of this sub-section, be deemed to be payable by him.Explanation II. - If on account of a fall in the price of agricultural produce a temporary remission has been made in the land revenue payable by a proprietor or in the rent payable by a tenant, the local rate payable by such proprietor shall, for the purposes of this sub-section be deemed to have been reduced in the same proportion as the land revenue and the rent payable by such tenant shall be deemed to be the rent as reduced by such temporary remission in rent.
