Section 2(d) in The Tripura Agricultural Debtors Relief Act, 1975
(d)"debt" means any liability in cash or in kind secured or unsecured due from a debtor whether payable under a decree or order of any Civil Court or otherwise and includes subject to the Explanation to Section 4 mortgage money the payment of which is secured by the usufructuary mortgage of immovable property but does not include-(i)Any sum due to the Government, a Co-operative Society, a local statutory authority, or the L.I.C., or a bank;
