Definitions.

In this Act, unless the context otherwise requires:- (a) " agriculturist " means a person who has an interest other than interest as a simple mortgagee in any agricultural or horticultural land not being a land appurtenant to a residential building but shall not include:- (i) any person liable to pay land revenue (which shall be deemed to include peshkash and quit-rent) exceeding one hundred and fifty rupees per annum in any year after 1952-53; (ii) any person assessed to profession tax on income derived from a profession other than agriculture under any law governing municipal or local bodies in India on a half-yearly income of more than nine hundred rupees in any half-year after 1952-53. (iii) any person assessed in any half-year after 1952-53 to property or house tax on an annual rental value of not less than rupees six hundred in respect of buildings (other than a building in which he lives) or lands other than agricultural lands under any law governing municipal or local bodies in India; (iv) any person assessed to sales tax on a total turnover of not less than twenty thousand rupees in any year after 1952-53 under the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), or under the law of any other part of India relating to sales tax; (v) any person assessed to income-tax under the Indian Income-tax Act, 1922 (Central Act XI of 1922), in any year after 1950-51; (vi) a firm registered under the Indian Partnership Act, 1932 (Central Act IX of 1932), or a company as defined in the Indian Companies Act, 1913 (Central Act VII of 1913), or a corporation formed in pursuance of an Act of Parliament of the United Kingdom or of any special Indian law; Explanation I.--Where a joint Hindu family or tarwad, tavazhi, kutumba or kavaru is an agriculturist, every coparcener or member of the tarwad, tavazhi, kutumba or kavaru, as the case may be, shall be deemed to be an agriculturist provided that he does not fall under any of the categories specified in sub-clauses (i) to (v). Explanation II.--The provisions of this Act shall not apply to any person who though an agriculturist was not an agriculturist on the 1st October 1953; (b) " debt " means any liability in cash or kind, whether secured or unsecured, due from an agriculturist on the 1st October 1953 whether payable under a contract or decree or order of a Court, civil or revenue, or otherwise, but shall not include:- (i) any sum payable to the State or the Central Government or to any local authority; (ii) any sum payable to any co-operative society including land mortgage bank, registered or deemed to be registered under the Madras Co-operative Societies Act, 1932 (Madras Act VI of 1932) provided that the right of the society to recover the sum did not arise by reason of an assignment made subsequent to 1st October 1953; (iii) any liability arising out of breach of trust; (iv) any liability in respect of maintenance; (v) any liability in respect of wages or remuneration, due as salary or otherwise for services rendered; or (vi) any liability incurred or arising under any Chit Fund Scheme. Explanation I.--Where a debt has been renewed or included in a fresh document executed after the 1st October 1953 whether by the same debtor or by his heirs, legal representatives or assigns or by any other person acting on his behalf or in his interest or as a result of a partition, in favour of the same creditor or his heirs, legal representatives or assigns or any other person acting on his behalf or in his interest or as a result of a partition, the amount outstanding on the 1st October 1953 and included in the document executed after the 1st October 1953 shall alone be treated as the debt for the purposes of this Act. Explanation II.--Where a debt has been split up after the 1st October 1953 among the heirs, legal representatives or assigns of a debtor or a creditor or as a result of a partition and fresh documents have been executed in respect of different portions of the debt, each of the different portions shall be treated as a debt for the purposes of this Act.