Definitions.

In this Act, unless there is anything repugnant in the subject or context, (i) 'person' means an individual and includes an undivided Hindu family, a marumakkattayam or aliyasantana tarwad or tavazhi, but does not include a body corporate, a charitable or religious institution or an unincorporated company or association; (ii) 'agriculturist' means a person who- (a) has a saleable interest in any agricultural or horticultural land in the State of Tamil Nadu, which is assessed by the State Government to land revenue (which shall be deemed to include peshkash and quit-rent), or which is held free of tax under a grant made, confirmed or recognized by Government; or (b) holds an interest in such land under a landholder under the Tamil Nadu Estates Land Act, 1908, as tenant, ryot or under-tenure holder; or (c) holds an interest in such land, recognized in the Malabar Tenancy Act, 1929; or (d) holds a lease of such land from any person specified in sub-clause (a), (b) or (c) or is a sub-lessee of such land: Provided that a person shall not be deemed to be an 'agriculturist' if he- (A) has in both the financial years ending 31st March 1972 been assessed to income-tax under the Income-tax Act, 1961 (Central Act 43 of 1961) or under the Income-tax law in force in any foreign country; or (B) has in all the four half-years immediately preceding the 1st March 1972 been assessed to profession tax on a half-yearly income of more than one thousand and two hundred rupees derived from a profession other than agriculture under the Tamil Nadu District Municipalities Act, 1920, the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Cantonments Act, 1924, or any law governing municipal or local bodies in any other State or Union territory in India or any foreign State in the continent of India or under the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971) or under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958); or (C) has in all the four half-years immediately preceding the 1st March 1972, been assessed to property or house tax in respect of buildings or lands other than agricultural lands, under the Tamil Nadu District Municipalities Act, 1920, the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Cantonments Act, 1924, or any law governing municipal or local bodies in any other State or Union territory in India or under the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971) or under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958), provided that the aggregate annual rental value of such buildings and lands, whether let out or in the occupation of the owner, is not less than Rs. 1,200; or (D) is a landholder of an estate under the Tamil Nadu Estates Land Act, 1908, or of a share or portion thereof, whether separately registered or not, in respect of which estate, share or portion any sum exceeding five hundred rupees is payable as peshkash, or any sum exceeding one hundred rupees is payable under one or more of the following heads, namely, quit-rent, jodi, kattubadi, poruppu or other due of a like nature, or is a janmi under the Malabar Tenancy Act, 1929, who is liable as such janmi to pay to the State Government any sum exceeding five hundred rupees as land revenue. Explanation.-The annual rental value of any building or land for the purposes of proviso (C) shall- (1) where the assessment is based on the annual rental value, be deemed to be such value; (2) where the assessment is based on the capital value be deemed to be five per cent of the capital value; and (3) in any other case, be deemed to be the value ascertained in the prescribed manner; (iii) 'debt' means any liability in cash or kind, whether secured or unsecured, due from an agriculturist whether payable under a decree or order of a civil or revenue court or otherwise, and includes debt payable under a hire-purchase agreement, but does not include rent as defined in clause (iv) or kanom as defined in the Malabar Tenancy Act, 1929 (Tamil Nadu Act XIV of 1930); (iii-a) 'interest' means any amount or other thing paid or payable in excess of the principal sum borrowed or pecuniary obligation incurred, or where anything has been borrowed in kind, in excess of what has been so borrowed, by whatsoever name such amount or thing may be called and whether the same is paid or payable entirely in cash or entirely in kind or partly in cash and partly in kind and whether the same is expressly mentioned or not in the document or contract, if any; (iv) 'rent' means the rent payable by a cultivating tenant under the Tamil Nadu Cultivating Tenants (Payment of Fair Rent) Act, 1956 (Tamil Nadu Act XXIV of 1956), or under the Tamil Nadu Public Trusts (Regulation of Administration of Agricultural Lands) Act, 1961 (Tamil Nadu Act 57 of 1961) or the rent as defined by the Tamil Nadu Estates Land Act, 1908 or rent or michavaram as defined by the Malabar Tenancy Act, 1929 or quit-rent, jodi, kattubadi, poruppu or the like, payable to the landholder of an estate as defined by the Tamil Nadu Estates Land Act, 1908, whether a civil or revenue court has been established therein or not and includes interest payable thereon but does not include costs decreed in respect of the recovery thereof through a civil or revenue court or the share of the land cess recoverable by the landholder under any law for the time being in force in this State; (v) 'creditor' includes his heirs, legal representatives and assigns; (vi) 'mortgagee' includes his heirs, legal representatives and assigns.