Section 5(2) in Tamil Nadu Indebted Agriculturists (Temporary Relief) Act, 1954
(2)Where in a suit or an application in which the question of the exclusion of time under sub-section (1) arises, the defendant or the respondent, or one of the defendants or respondents, with respect to whom the question is raised, would have been an agriculturist, but for the fact that in the year ending 1951-52, 1952-53, or 1953-54 he had been assessed to income-tax under the [Indian Income-tax Act, 1922 (Central Act XI of 1922)] [See now Income-tax Act, 1961 (Central Act 43 of 1961).], it shall be conclusively presumed that, in refraining from instituting the suit or making the application, the creditor believed in good faith that such defendant or respondent was an agriculturist.
