Girdhari Lal Khanna vs Bal Kishan Khullar on 6 November, 1984
15. The Full Bench of the Punjab High Court in Mangat Rai's case (Air 1962 Punj 1) (supra) also considered the provisions of the Punjab Relief of Indebtedness Act. It was held therein that the definition of word 'debt' in S.7 is inclusive and consequently not exhaustive. The test is that where there is a liability which can be enforced to recover the amount by coercive machinery of the law, it is a case of 'debt' within the meaning of S.7(1).