Section 2(e) in The (Central Provinces and Berar) Debt Conciliation Act, 1933
(e)"debt" includes all liabilities owing to a creditor, in cash or kind, secured or unsecured, payable under a decree or order of a civil court or otherwise, whether due or not due, but shall not include arrears of wages, [village profits], land revenue, or anything recoverable as an arrear of land revenue, or any money for the recovery of which a suit is barred by limitation;
