Section 2(a) in Tamil Nadu Indebted Agriculturists (Temporary Relief) Act, 1954
(a)"agriculturist" means a person who owns an interest in land, and who, by reason of such interest, is in possession of such land or is in receipt of the rents or profits thereof and shall include a lessee, but shall not include-(i)a firm registered under the Indian Partnership Act, 1932 (Central Act IX of 1932), or a company as defined in the [Indian Companies Act, 1913 (Central Act VII of 1913)] [See now the Companies Act, 1956 (Central Act I of 1956).], or a corporation formed in pursuance of an Act of Parliament of the United Kingdom or of any special Indian law; or(ii)any person who was assessed to income-tax under the Indian Income-tax Act, 1922 (Central Act XI of 1922) in any of the years 1951-52,1952-53,1953-54.
