The Tamil Nadu Debt Relief Act (Xiii of 1980) Complete Act - Bare Act

An act to provide for the relief of certain indebted persons in the State of Tamil Nadu.

Whereas it is expedient to provide relief to certain indebted persons in the State of Tamil Nadu from the usurious practices of pawnbrokers, money-lenders and other non-institutional sources of credit and to give relief from the debts due to such pawnbrokers, money-lenders, and other non-institutional sources of credit.

Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-first year of the Republic of India as follows:-

1.
Short title, extent and commencement.- (1) This Act may be called THE TAMIL NADU DEBT RELIEF ACT, 1980.

(2) It extends to the whole of the State of Tamil Nadu.

(3) It shall come into force at once.

Notes

S.1: - Claim made under Act 31 of 1976 " found not entitled to " But relief under Act 13 of 1980 was granted " claim cannot be granted unless relief is asked for " (1985) 2 M.L.J. 430; Debt " Wipeout in terms of the Act " adjudication.

It is hereby declared that this Act is for giving effect to the policy of the State towards securing the principles specified (Substituted for in Article 46 by Tamil Nadu Act 10 of 1981) [in clause (b) and (c) of Article 39] of the constitution.

In this Act unless the context otherwise requires:

Notes

S.3 " amendment effected to Act 10 of 1981 applicability to pending proceedings - 95 L.W.49. " Proviso " Scope and applicability " (1998) 3 M.L.J. 11

(a) "annual household income" means the aggregate of the gross annual income from all sources of all the members of a family during the year ending on the 31^st December, 1979;

Notes

S.3 (a) Annual House hold income " " meaning of (1982) 1 M.L.J. 209;

(b) "creditor" means a person from or in respect of whom the debtor has borrowed or incurred a debt and includes the heir of such person.

Notes

S.3 (b)(v) and S-3(b) (VII) each of these clauses will not operate independently " (1999) 1 L.W.681

(c) "debt" means any liability in cash or in kind whether secured or unsecured and whether decreed or not, but does not include arrears of taxes due to the Central Government or a State Government or a local authority;

Notes

S.3(c) " Debt " Money Claim " Thasildar has no power to issue certificates " (1996) 1 L.W. 392;

(d) "debtor" means any person from whom any debt is due and whose annual household income does not exceed four thousand and eight hundred rupees;

(Proviso Added Act X of 1981) [Provided that a person shall not be deemed to be a debtor, if he or any member of his family.-

(i) has in either of the two financial years or in both the two financial years, immediately preceding the 1^st day of April, 1979, been assessed to income-tax under the Income-Tax Act 1961, (Central Act XLIII of 1961) or under the income-tax law in force in any foreign country; or

(ii) has, in either of the two financial years, or in both the two financial years, immediately preceding the 1^st day of April, 1979, been assessed to sales tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act I of 1959) or under the Central Sales Tax Act, 1956 (Central Act LXXIV of 1956); or

(iii) has in any one or more within the four half years, or in all the four half years immediately preceding the 1^st October, 1979, 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 (Tamil Nadu Act, V of 1920), the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act XV of 1971) the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958) the Cantonments Act, 1924 (Central Act II of 1924) or any law governing municipal or local bodies in this State or in any other State or Union Territory in India, 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 rupees one thousand and two hundred.

Notes

S.3(d) " Two brothers claim protection under the Act at execution. Two brothers cannot be treated as member of ˜Family' Income of each brother has to be arrived to decide their rights to claim protection under the Act " (1982) 1 M.L.J.345; - Claim " Burden of proof " (1990) 2 M.L.J. 321; - Proviso VII " Benefits " When entitled to " (1996) 1 M.L.J. 321; - Proviso VII " Benefits " When entitled to " (1996) 1 M.L.J.557; - Debtor " Legal representative " Plea of (1990) 1 M.L.J.67;

Explanation:-

The annual rental value of any building or land for the purposes of proviso (iii) 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; or

(iv) has, in any one or more within the four half-years, or in all the four-half years, immediately preceding the 1^st October, 1979, 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 (Tamil Nadu Act V of 1920), the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act, XV of 1971), the (Tamil Nadu Act XV of 1971) the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958) the Cantonments Act, 1924 (Central Act II of 1924) or any law governing municipal or local bodies in this State or in any other State or Union Territory in India;

Explanation:-

Proviso (iv) shall apply only, to a person whose annual household income exceeds four thousand and eight hundred rupees and such person shall not be deemed to be a debtor for the purposes of this Act; or

(v) Whether individually or jointly owns in this State or elsewhere agricultural lands exceeding ten acres of unirrigated lands or five acres of irrigated lands (whether irrigated from a Government source or a private source.)

Explanation:-

Where any person owns both irrigated and unirrigated lands, for the purpose of calculating under proviso (a), the extent of lands owned by him, one acre of irrigated land shall be deemed to be equal to two acres of unirrigated land; or

(vi) whether individually or jointly owns in this State or elsewhere any other immovable property (other than agricultural lands), the market value of which exceeds twenty five thousand rupees;

Notes

S.3(d)(VI) " Prescribed Authority " Who is? " (1982) 1 M.L.J.346;

(vii) Whether individually or jointly owns in this State or elsewhere both agricultural lands and other immovable property, the market value of both such agricultural lands and other immovable property exceeds twenty-five thousand rupees.

Notes

S.3(d)(VI)(VII) Explanation " Prescribed Authority " Tahsildar or Deputy Tahsildar " Determinations of market value " Duty to follow guidelines prescribed under the Registration Act. _ (1982) 1 M.L.J. 167; - Proviso (VI) & (VII) " Debt or a promissory note " Tahsildar has no right to issue certificate " (1983) 1 M.L.J. 170;

Explanation:-

For the purpose of provisos (vi) and (vii), the market value of the immovable property of both the agricultural lands and other immovable property, as the case may be, shall be estimated to be the price, which in the opinion of the authority prescribed in this behalf, such immovable property or both the agricultural lands and other immovable property as the case may be, would have fetched if sold in the open market on the 19^th April, 1980.

(e) "family" in relation to a person, means the individual, the wife or husband, as the case may be, of such individual and their unmarried minor children.

Explanation: -

For the purpose of this clause ˜minor means a person who has not completed his or her age of eighteen years:

(f) "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 of contract, if any:

(g) ˜person' means an individual or a family;

(h) ˜Tahsildar' includes a Deputy Tahsildar in independent charge of a taluk or subtaluk and any other officer, of the Revenue Department not below the rank of a Deputy Tahsildar empowered by the State Government to exercise the powers and perform the functions of a Tahsildar under this Act;

(i) ˜transferee of the creditor' means any person (including an institution referred to in clause (h) of section 12 to whom "

(i) the creditor has pledged the movable property pledged to him , by the debtor and includes any subsequent transferee to whom such transferee has pledged such movable property and also includes any person in possession of the property pledged or;

(ii) the creditor has transferred or otherwise assigned his interest in the property mortgaged by the debtor and includes any subsequent transferee to whom such transferee has transferred or otherwise assigned his interest in the property mortgaged and also includes any person in possession of the property mortgaged.

(1) Notwithstanding anything contained in the Tamil Nadu Agriculturists Relief Act, 1938 (Tamil Nadu Act IV of 1938), the Tamil Nadu Pawnbrokers Act, 1943 (Tamil Nadu XXIII of 1943) the Tamil Nadu Money-Lenders, Act 1957 (Tamil Nadu Act XXIV of 1957) the Tamil Nadu Debt Relief Act, 1972 (Tamil Nadu Act XXXVIII of 1972), the Tamil Nadu Debt Relief Act, 1976 (President's Act XXXI of 1976), the Tamil Nadu Debt Relief Act, 1979 (Tamil Nadu Act XL of 1979) or in any other law for the time being in force or in any contract or instrument having force by virtue of any such law and save as otherwise expressly provided in this Act, and in particular sub-section (2) with effect on and from the commencement of this Act "

Notes

S.4 " Scope of (1983) 1 M.L.J.251; (1981)2 M.L.J.1; - Jurisdiction of Civil Court " A.I.R. 1983 Madras 26; - Suit filed " pending suit application filed before the prescribed authority " Duty of the Authority " Continuation of civil proceedings " A.I.R. 1981 Madras 271; - Decree of another State transmitted to Tamil Nadu " Applicability of the Act " AIR 1984 Madras 172; - Power of prescribed Authority " (1982) 1 M.L.J. 195

(a) every debt advanced or incurred before the first day of January, 1980 (including interest, if any) and payable by the debtor to the creditor shall be deemed to be wholly discharged.

Notes

S.4 (a) to (d) " Duty of Civil Court " (1981) 2 M.L.J.

(b) no Civil Court shall entertain any suit or other proceeding against the debtor for the recovery of any amount of such debt (including interest, if any);

Provided that where any suit or other proceeding is instituted jointly against the debtor and any other persons, nothing in this section shall apply to the maintainability, of such suit or proceeding in so far as it relates to such other person;

(c) all suits and other proceeding (including appeals, revisions, attachments or execution proceedings) pending at the commencement of this Act against any debtor for the recovery of any such debt (including interest, if any) shall abate;

Provided that nothing in this clause shall apply to the sale, in respect of any such debt, of "

(i) any movable property held and concluded before the commencement of this Act,

Notes

S.4 " Scope and applicability, (1983) 1 M.L.J. 251

(ii) any immovable property confirmed before such commencement;

(d) every debtor under going detention in a civil prison in execution of any decree for money passed against him a Civil Court in respect of any such debt (including interest, if any) shall be released;

Notes

S.4 (d) " Benefit claimed under Act 40 of 1976 " Right to claim under the Act " when claim barred " (1983) 1 M.L.J.251;

(e) every movable property pledged by a debtor shall stand released in favour such debtor and the creditor shall be bound to return the same, to the debtor forthwith.

(f) every mortgage executed by the debtor in favour of the creditor shall stand redeemed and the mortgaged property shall be released in favour of such debtor.

Explanation:-

Nothing in this section shall be construed as entitling any debtor for refund of any part of any debt repaid or interest paid already by him or recovered from him before the commencement of this Act.

(2) Nothing contained in this Act shall apply to any debtor who is entitled to the benefits of the Tamil Nadu Debt Relief Act, 1976 (President's Act XXXI of 1976) only in so far as any debt to which the Act applies, is concerned.

(1) (a) Every debtor referred to in clause (e) of sub-section (1) of section 4 shall make an application in such form and containing such particulars as may be prescribed to the Tahsildar having jurisdiction over the area where his creditor has his ordinary place of business for an order for the return of the movable property pledged by the debtor.

(b) Every such application shall be "

(i) supported by an affidavit, which shall be in such form and be sworn or affirmed before such officer or authority as may be prescribed and which shall state that the debtor is entitled to relief under section 4; and

(ii) accompanied by a certificate from the prescribed authority as to the annual household income of such debtor.

Notes

S-5 (b) (2): Initial burden is on the person who claims protection under the Act (1998) 3 M.L.J. 672;

(c) Every such application shall be made on or before (Substituted for "the 30^th day of September, 1981" by Tamil Nadu Act XII of 1982) [the 30^th day of June, 1982:]

Provided that the Tahsildar may, in his discretion, allow further time not exceeding one month for making any such application, if he is satisfied that the debtor had sufficient cause for not making the application in time, but no application shall be made after (Substituted for "the 30^th day of October, 1981" ibid) [the 31^st day of July, 1982.]

2(a) On receipt of an application under sub-section (1) the Tahsildar, after giving a reasonable opportunity to the creditor concerned and the debtor to make their representations and if he is satisfied "

(i) that the debtor is entitled to relief under section 4 shall pass an order for the return of the movable property pledged by the debtor and direct the creditor to produce on or before the date specified in the order, the movable property pledged by such debtor with the creditor; or

(ii) that the debtor is not entitled to relief under section 4, shall pass an order dismissing the application;

Provided that the Tahsildar may, if he deems fit, hold a summary enquiry before passing an order under this sub-section.

(b) An order under clause (a) shall be communicated to the creditor concerned and the debtor within such period as may be prescribed.

3(a) The Tahsildar shall, as soon as may be (Substituted for "the 31^st day of October 1981" ibid) [after the 31^st day of July, 1982] publish in such form and in such manner as may be prescribed, a list of debtors who have made applications under sub-section (1).

(b) Upon publication under clause (a) of the list of debtors, it shall be lawful for the creditors to dispose of in accordance with the provisions of the Tamil Nadu Pawnbrokers Act, 1943 (Tamil Nadu Act XXIII of 1943) or any other law for the time being in force relating to the sale of pledged articles, the movable properties pledged with the creditors by persons other than those whose names are published in the list referred to in clause (a).

(c) Where the Tahsildar has passed an order under sub-section (2) dismissing any application, the creditor may subject to the provisions of sub-section (3) of section 8, dispose of in accordance with the provisions of the Tamil Nadu Pawnbrokers Act, 1943 (Tamil Nadu Act XXIII of 1943) or any other law for the time being in force relating to the sale of pledged articles, the movable property for the return of which the said application was made.

(d) Where any debtor referred to in clause (e) of sub-section (1) of section 4, has not made any application in accordance with the provisions of and within the time specified is sub-section (1), then, such debtor shall not be entitled to relief under this Act.

(4) Where the movable property pledged by the debtor is in the possession of any transferee of the creditor, the creditor shall redeem the said property from such transferee and produce it on or before the date specified in the order referred to in sub-section(2).

(5) If the creditor fails to produce the movable property as directed in the order under sub-section (2) "

(a) the Tahsildar may with the previous approval of the Revenue Divisional Officer concerned, enter any premises of the creditor or of the transferee of the creditor [other than an institution referred to in clause (h) of section 12] and search and seize the said property; and

(b) Where the movable property is in the possession of any of the institutions referred to in clause (h) of section 12, the Tahsildar shall "

(i) by an order, direct the said institution to deposit, on or before the date specified in the order, the movable property with the Tahsildar together with a statement specifying the amount due to the said institution in respect of the said property and simultaneously issue a certificate to the said institution to the effect that the amount due to the said institution in respect of the said property shall be recovered from the creditor as if it were an arrear of land revenue and paid to the said institution; and

(ii) on the said institution depositing the said property with the Tahsildar, acknowledge in writing the receipt of the movable property and proceed to recover from the creditor such amount as is due to the said institution in respect of the said property as if it were an arrears of land revenue and on such recovery pay the same in the institution.

(6) After such production or recovery or deposit of the movable property pledged, the Tahsildar shall deliver the said property to the debtor.

(7) Pending the passing of an order under sub-section (2) in respect of an application made under sub-section (1) no creditor or the transferee of the creditor shall sell or pledge or otherwise dispose of any movable property pledged by the debtor.

(g) Notwithstanding anything contained in sub-section (5) or in the Tamil Nadu Pawnbrokers Act, 1943 (Tamil Nadu XXIII of 1943), the Tahsildar.

(a) may, with the previous approval in writing of the Revenue Divisional Officer concerned, enter any premises of the creditor or of the transferee of the creditor other than an institution referred to in clause (h) of section 12 and search and seize the movable properties pledged by debtors and arrange for their safe custody;

(b) shall proceed to determine which of the movable properties so seized are to be released to the debtors and pass orders accordingly.

(9) The Revenue Divisional Officer shall not give his approval under sub-section (5) and sub-section (8) unless he is of opinion that there is sufficient cause for effecting search and seizure.

(10) The provisions of sections 100 and 165 of the Code of Criminal Procedure, 1973 (Central Act II of 1974), relating to search and seizure shall, as far as may be, apply to searches and seizures under sub-sections (5) and (8).

Notes

S-5: Scope of " (1982) 2 M.L.J. " Mere money claim " Tahsildar has no jurisdiction to issue certificate " (1981) 1 M.L.J. 346; - Pledge of jewels " Disputed " Tahsildar has no power to issue certificate " (1981) 1 M.L.J. 53; - Debt on promissory note " Sale of property in execution of decree " decree satisfied " Act 13 of 1980 comes into operation " on the date on existing debt Act has no application " (1982) 2 M.L.J. 437; - Application by Debtor " Pledge itself was questioned " Civil Court alone can decide the question and not the prescribed authority " (1983) 1 M.L.J. 53; - Rights of the debtor " (1982) 1 M.L.J. 195; - Suit for money pending " Magistrate has no power to give discharge certificate " (1984) 1 M.L.J. 40;

(Inserted by Tamil Nadu Act XXXV of 1980)
[5-A. Ban on the sale of movable properties pledged by debtors. " Notwithstanding anything containing in this Act or in any other law for the time being in force relating to the sale of pledged articles, where any debtor has pledged any movable property with the creditor, the creditor or the transferee of the creditor shall not sell or otherwise dispose of in any manner whatsoever, any such movable property during the period upto and inclusive of the date of publication of the list of debtors under clause (a) of sub-section (3) of section 5 and in the case of debtors whose names are so published in the said list, the creditor or the transferee of the creditor shall not sell or otherwise dispose of, in any manner whatsoever, the movable properties pledged by such debtors until final orders (including orders on appeal) are passed on the applications made by them.]

(1) (a) Every debtor referred to in clause (f) of sub-section (1) of section 4 shall, make an application in such form and containing such particulars as may be prescribed, to the Tahsildar having jurisdiction over the area within which such debtor ordinarily resides for an order releasing the mortgaged property and for the grant of a certificate of redemption.

(b) Every such application shall be "

(i) supported by an affidavit which shall be in such form and be sworn or affirmed before such officer or authority as may be prescribed and which shall state that the debtor is entitled to relief under section 4; and

(ii) accompanied by a certificate from the prescribed authority as to the annual household income of such debtor.

(c) Every such application shall be made on or before (Substituted for "the 30^th day of September, 1981" by Tamil Nadu Act XII of 1982.) [the 30^th day of June, 1982;]

Provided that the Tahsildar may, in his discretion, allow further time not exceeding one month for making any such application, if he is satisfied that the debtor had sufficient cause for not making the application in time, but no application shall be made after (Substituted for "31^st day of October, 1981" ibid) [the 31^st day of July, 1982].

(2) (a) On receipt of an application under sub-section (1) the Tahsildar after giving a reasonable opportunity to the creditor concerned and the debtor to make their representations and if he is satisfied "

(i) that the debtor is entitled to relief under section 4, shall pass an order releasing the mortgaged property and grant a certificate or redemption in the prescribed form which shall be admissible as evidence of such redemption in any proceeding before any court or other authority; or

(ii) that the debtor is not entitled to relief under section 4 shall pass an order dismissing the application;

Provided that the Tahsildar may, if he deems fit, hold a summary enquiry before passing an order under this clause.

(b) An order under this clause shall be communicated to the creditor concerned and the debtor within such period as may be prescribed.

3(a) The Tahsildar shall, as soon as may be, after (Substituted for "31^st day of October, 1981," by Tamil Nadu Act XII of 1982.) [the 31^st day of July, 1982, ] publish in such form and in such manner as may be prescribed a list of debtors who have made applications under sub-section (1).

(b) Where any debtor referred to in clause (f) of sub-section (1) of section 4 has not made any application in accordance with the provisions of, and within the time specified in sub-section (1) them such debtor shall not be entitled to relief under this Act.

Notes

Section 6 " Scope of jurisdiction of Tahsildar see, (1981) 2 M.L.J. 1 and (1983) 1 M.L.J. 8.

(4) Pending orders under sub-section (2), no creditor or the transferee of the creditor shall transfer or otherwise assign his interest in, or exercise his right of foreclosure in respect of the property, mortgaged by the debtor.

(5) Where the mortgaged property has been transferred or any right therein has been assigned to any of the institutions referred to in clause (h) of section 12 by the creditor, the Tahsildar shall recover from the creditor such amount as is due to such institution in respect of the said mortgaged property, as it were an arrear of land revenue, and shall pay the same to the said institution.

Notes

S-6 : Scope of " (1983) M.L.J. 8; (1982) 1 M.L.J. 195; - Mortgage decree " obtained " Authorities under the Act has no power " only Civil Court has jurisdiction " A.I.R. 1983 Madras 38; - Mortgage suit pending " only Civil Court has jurisdiction about the applicability of the Act " A.I.R. 1983 Madras 26.

Every order of the Tahsildar, under section 5 or section 6 shall subject to appeal under section 8, be final and shall not be called in question in any court.

(1) Any person aggrieved by an order made by the Tahsildar under this Act may, within such period and in such manner as may be prescribed, appeal to such authority as may be specified by the State Government in this behalf.

(2) In deciding the appeal, the authority specified under sub-section (1) shall follow such procedure as may be prescribed and the decision of such authority on such appeal shall be final and shall not be called in question in any Court.

(3) Pending disposal of an appeal under this section in respect of an order made by the Tahsildar,-

(a) under Section 5, any movable property pledged by any debtor who is a party to such appeal shall not be either returned or disposed of under this Act; and

(b) under section 6 "

(i) The Tahsildar shall not order the release of the mortgaged property or grant a certificate of redemption; and

(ii) the creditor or the transferee of the creditor shall not transfer, or otherwise assign his interest in or exercise his right of foreclosure in respect of the property mortgaged by the debtor.

No party to any proceeding under this Act shall be entitled to be represented by a legal practitioner.

Explanation. "

In this section "legal practitioner" shall have the meaning assigned to it in section 2 of the Advocates Act (Central Act XXV of 1961).

(1) Any person failing to furnish the statement under section 5 or to comply with the order made or direction given under section 5 or section 6 or filing false affidavit under section 5 or under section 6 or otherwise contravening the provisions of either of the said sections shall be liable to imprisonment for a term which shall not be less than three months but which may extend to one year and with fine which shall not be less than one thousand rupees but which may extend to five thousand rupees.

(2) Every offence punishable under sub-section (1) shall be cognizable.

(3) Every offence punishable under sub-section (1) shall be tried in a summary way and the provisions of sections 262 to 265 (both inclusive) of the Code of Criminal Procedure, 1973 (Central Act II of 1974), shall, as far as may be, apply to such trial.

(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed was in-charge of, and was responsible to the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.

Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1); where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer of the company, such director, manager, secretary or other officer of the company shall also be deemed to be guilty of that offence and shall be liable to the proceeded against and punished accordingly.

Explanation. "

For the purpose of this section "

(a) "company" means any body corporate and includes a firm or other association of individuals; and

(b) "director" in relation to a firm, means a partner in the firm.

Nothing in this Act shall apply to the following categories of debts and liabilities of a debtor, namely:-

(a) any rent due in respect of any property including agricultural land let out to a debtor.

(b) any amount recoverable as arrears of land revenue;

(c) (i) any revenue, tax or cess payable to the State Government or any other sum due to them, by way of loan or otherwise;

(ii) any revenue, tax or cess payable to the Central Government or any other sum due to them, by way of loan or otherwise;

(iii) any tax or cess payable to any local authority or any other sum due to them, by way of loan or otherwise:

(d) any liability arising out of breach of trust or any tortuous liability;

(e) any liability in respect of wages or remuneration due as salary or otherwise for services rendered:

(f) any liability in respect of maintenance whether under a decree of a Court or otherwise;

(g) a debt due to "

(i) the Central Government or any State Government;

(ii) any local authority;

(h) save as otherwise provided in this Act, any liability in respect of any sum due to "

(i)(A) any banking company to which the Banking Regulation Act, 1949 (Central Act X of 1949) applied;

(B) the State Bank of India constituted under the State of India Act, 1955 (Central Act XXIII of 1955);

(C) any subsidiary bank as defined in clause (k) of section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (Central Act XXXVIII of 1959);

(D) any corresponding new bank as defined in clause (d) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings Act, 1970) (Central Act V of 1970;]

(Inserted by Tamil Nadu Act X of 1981) [DD) any corresponding new bank as defined in clause (b) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings Act, 1980) (Central Act XL of 1980;]

(E) the Agricultural Refinance and Development Corporation, established under the Agricultural Refinance and Development Corporation Act, 1963 (Central Act X of 1963);

(F) any Regional Rural Bank established under the Regional Rural Bank Act, 1976 (Central Act XXI of 1976);

(G) the Committee for the Administration of the Amalgamated Tamil Nadu Shares of the Post War Services Reconstruction and Rehabilitation of Ex-servicemen;

(H) any other financial institution notified in this behalf by the Government in the Tamil Nadu Government Gazette;

(ii) any Government company within the meaning of the Companies Act, 1956 (Central Act I of 1956);

(iii) any company which is declared to be a Nidhi or mutual Benefit Society under sub-section (1) (of section 620-A of the Companies Act, 1956 (Central Act I of 1956);

(iv) any corporation owned or controlled by the Central Government or any State Government;

(v) the Life Insurance Corporation of India;

(vi) any co-operative society including a land development bank, registered or deemed to be registered under the Tamil Nadu Co-operative Societies Act, 1961 (Tamil Nadu Act LIII of 1961);

(i) any debt which represents the price of property whether movable or immovable purchased by a debtor or any amount due under a hire purchase agreement;

(j) any amount received by a debtor as advance for the delivery of goods at a future date;

(k) any liability incurred or arising under any chit, the by-laws of which have been registered under the Tamil Nadu Chit Funds Act, 1961 (Tamil Nadu Act XXIV of 1961);

(l) any debt or debts payable on the 1^st day of January, 1980 to "

(i) a Widow, or

(ii) a Minor child both of whose parents are dead; or

(iii) a minor child whose father is dead; or

(iv) a female person whose marriage has been dissolved by a decree of divorce or has been declared null and void, or annulled by a decree of nullity:

Provided that "

(Substituted by Tamil Nadu Act X of 1981) [(a) the market value of the property owned by such widow, minor child or female person including the principal amount of the debt or debts so due, did not exceed twenty-five thousand rupees:]

(b) the right of such widow, minor child or female person to recover the debt or debts did not arise by reason of any assignment.

(Added by Tamil Nadu Act X of 1981) [
Explanation. " For the purpose of clause (1) the market value of the property shall be estimated to be the price, which in the opinion of the authority prescribed in this behalf, such property would have fetched if sold in the open market on the 19^th April, 1980,]

(1) The Government may make rules for carrying out all or any of the purposes of this Act.

(2) (a) All rules made under this Act shall be published in the Tamil Nadu Government Gazette, and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.

(b) All notifications issued under this Act shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are published.

(3) Every rule made or notifications issued under this act shall, as soon as possible after it is made or issued, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or notification or both Houses agree that the rule or notification should not be made or issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.