The Tamil Nadu Agriculturists Relief Act, 1938 Complete Act - Bare Act |
| State | Tamil Nadu Government |
| Year | 1938 |
| THE TAMIL NADU AGRICULTURISTS RELIEF ACT, 1938 |
| THE (SUBSTITUTED BY THE TAMIL NADU ADAPTATION OF LAWS ORDER, 1969, AS AMENDED BY THE TAMIL NADU ADAPTION OF LAWS (SECOND AMENDMENT) Order, 1969, WHICH CAME INTO FORCE ON THE 14TH JANUARY 1969.) (TAMIL NADU) AGRICULTURISTS RELIEF ACT, 1938 TAMIL NADU ACT IV OF 1938 CHAPTER I 1. Short title. 2. Extent 3. Definition 4. Certain debts and liabilities not to be affected. 5. Special Provision for undivided Hindu Families etc. 6. Heirs of Non-agriculturists members of Hindu Families to be non-agriculturists CHAPTER II 7. Debts payable by agriculturists to be scaled down. 8. Provisions for debts incurred before 1st March 1972. 9-A. Special provision in respect of usufructuary mortgages. 10. Exceptions. 11. Provisions as to costs in certain cases. 12. Rate of interest payable by agriculturists on old loans 13. Rate of interest payable by agriculturists on new loans. 13-A. Rate of interest payable by certain persons on debts. 14. Separation of shares of debt in particulars cases. CHAPTER III 15. Conditional discharge of arrears of rent due to land holders. 16. Land holder to be entitled to recover land cess and costs. 17. Extension of limitation for suits etc. for rent in certain cases. 17-A. Scaling down of interest on arrears of rent. CHAPTER IV 18. Provision as to costs in certain cases. 19. Amendment of certain decrees. 19-A. Application for the determination of the amount of debt due. 20. Stay of execution proceedings. 21. Adjudication in insolvency. 22. Special provision in case of certain sale of movable property. 23. Sales of movable property to be set aside in certain cases. 23-A. Power of Court to set aside sale of immovable property in certain cases. 23-B. Modification in the application of Section 23-A to certain cases. 23-C. Power of Court to set aside sale of immovable property in certain cases. 24. Consequential provision on setting aside of sale. 24-A. Power of Court to reject certain claim. 25. Alienation by debtors. 25-A. Appeals. 26. District Collector to furnish information as to certain facts. 27. Executive Authorities of Local Bodies to furnish information as to certain facts. 28. Power to make rules. An act to provide for the relief of indebted agriculturists in the (Extended to the merged State of Pudukkottai by Section 3 of, and the First Schedule to, the Tamil Nadu Merged States (Laws) Act 1949 (Tamil Nadu Act XXXV of 1949). "This Act as was in force immediately before the date of the publication of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1932 (Tamil Nadu Act 8 of the 1973) in the State of Tamil Nadu except in the transferred territory and as amended by the latter Act was extended to the transferred territory by Section 25 of that Act). [State of Tamil Nadu]. WHEREAS it is expedient to provide for the relief of indebted agriculturists in the (Substituted by the Tamil Nadu Adaptation of Laws Order, 1970, which was deemed to have come into force on the 14th January 1969). [State of Tamil Nadu]; It is hereby enacted as follows:- CHAPTER I Preliminary 1. SHORT TITLE -" This Act may be called the (Substituted by the Tamil Nadu Adaptation of Laws Order. 1970, which was deemed to have come into force on the 14th January 1969). [Tamil Nadu] Agriculturists Relief Act, 1938. 2 EXTENT "- It extends to the whole of the (Substituted by the Tamil Nadu Adaptation of Laws order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969, which came into force on the 14th January 1969). [State of Tamil Nadu] 3. DEFINITION -" In this Act, unless there is anything repugnant in the subject of 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 (Substituted by the Tamil Nadu Adapation of Laws Order, 1970, which was deemed to have come into force on the 14th January 1969). [State of Tamil Nadu]. (Substituted by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendments) Order, 1969, which came into force on the 14th January 1969). [****], which is assessed by the (Omitted by Section 2(1)(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972). (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 (Substituted by the Adaptation Order of 1950). landholder under the (Substituted by the Adaptation Order of 1950). [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 sublessee of such land; Provided that a person shall not be deemed to be an ˜agriculturist' if he " (A) (Substituted by the Tamil Nadu Adaptation of Laws Order, 1969 as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969). [has in both the financial years] ending (Substituted by Section 2(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948) [31st March 1972] been assessed to income-tax under the (Substituted for the expression "31st March 1938" by Section 2 (1)(ii)(a) of the Act). [Income-tax Act, 1961, (Central Act 43 of 1961) or under the Income-tax law in force in any foreign country]. (Inserted by Section 2(1)(ii)(b), ibid). [ ]; or (B) (Substituted by section 2(i) of the Tamil Nadu Act XXIII of 1948). [has in all the four half-years immediately preceding] the (Substituted by section 2(1)(iii)(a) of the Tamil Nadu Act 8 of 1973). [1st March 1972] been (Substituted by section 2(ii) of the Tamil Nadu Act XXIII of 1948). [assessed to profession tax on a half-yearly income of more than (Substituted by section 2(1) (iii) (b) of the Tamil Nadu Act 8 of 1973). (one thousand and two hundred rupees)] derived from a profession other than agriculture under the (Substituted by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969, which came into force on the 14th January 1969). [Tamil Nadu] District Municipalities Act, 1920, [Substituted by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969; by section 2(1) (iii) (c) of the Tamil Nadu Act 8 of 1973). [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 (These words were Substituted for the words "any other Province in British India, any Indian State or any foreign State in India" by the Adaptation (Amendment) Order of 1950, [These words were substituted for the words "any other State in India" by section 4 of, and the Third Schedule to, the Tamil Nadu Repealing and Amending Act, 1957 (Tamil Nadu Act XXV of 1957). In so far as the Tamil Nadu Act IV of 1938 applies to the added territories, these words were substituted for the words "any other State in India" by section 4 of, and the Second Schedule to the Tamil Nadu (Added Territories) Extension of Laws Act, 1962 (Tamil Nadu Act of 1962). (any other State or Union territory in India) or any foreign State in the continent of India] (The words "Tamil Nadu" were substituted for the words "Madras" by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969; and this expression was substituted for the expression "or under the Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920) in a panchayat which was a union before the 26th August 1930" by section 2(1)(iii)(d) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [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) (These words were substituted for the words "has within the two years immediately preceding" by section (2)(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948)). [has in all the four half-years immediately preceding] the (This expression was substituted for the expression ˜1st October 1937" by section 2 (1)(iv)(a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [1st March 1972], been assessed to property or house tax in respect of buildings or lands other than agricultural lands, under the (These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969). [Tamil Nadu] District Municipalities Act, 1920 (The words "Tamil Nadu" were substituted for the words "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969; and this expression was substituted for the expression "the Madras City Municipal Act, 1919 (Tamil Nadu Act IV of 1919)" by section 2(1)(iv)(b) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973)). [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 (The words "any other State in India" were substituted for the words "any other Province in British India or any Indian State" by the Adaptation (Amendment) Order of 1950, and these words were substituted for the words "any other State in India" by section 4 of, and the Third Schedule to, the Tamil Nadu Repealing and Amending Act, 1957 (Tamil Nadu Act XXV OF 1957). In so far as the Tamil Nadu Act IV of 1938 applies to the added territories, these words were substituted for the words "any other State in India" by section 4 of, and the Second Schedule to, the Tamil Nadu (Added Territories) Extension of Laws Act, 1962 (Tamil Nadu Act 14 of 1962)). [any other State or Union Territory in India] (The words "Tamil Nadu" were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969; and this expression was substituted for the expression "or under the Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920), in a panchayat which was a union before the 26th August 1930" by section 2(1) (iv) (c) of the Tamil Nadu Agriculturist Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973)). [or under the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971) or under the Tamil Nadu Panchayat 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 (This expression was substituted for the expression "Rs.600" by section 2(1)(iv)(d), ibid). [Rs.1,200] or (This provision was substituted for the original proviso (D) by section 2(iii) of the Tamil Nadu agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948)). [(D) is a landholder of an estate under the (These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969) [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 (This word was substituted for the word "Provincial" by the Adaptation Order of 1950). [State] Government any sum exceeding five hundred rupees as land revenue.] Explanation. "- The annual rental value of any building or land for the purpose 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; (The words "Tamil Nadu" were substituted for the word "Madras" occurring in this citation by the Tamil Nadu Adaptation of Laws Order, 1969, as a amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969; and this clause was substituted for clause (iii) by section 2(2) of the Tamil Nadu Agriculturists (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973)). (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, but does not include rent as defined in clause (iv) or ˜kanartham' as defined in section 3 of the Malabar Tenancy Act, 1929 (Tamil Nadu (Act XIV of 1930);] (This clause was inserted by section 2 (iv) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948)) [(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 (This expression was inserted by section 2(3)(a) of Tamil Nadu Agriculturists Relief (amendment) Act, 1972 (Tamil Nadu Act 8 of 1973)). [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 (Regulations of Administration of Agricultural Lands) Act, 1961 (Tamil Nadu Act 57 of 1961) or the] rent as defined by the (These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969). [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 decree or order of a civil or revenue court has been obtained therefor or not and includes interest payable thereon but does not include costs incurred in respect of the recovery thereof through a civil or revenue court or the share of the land cess recoverable by the landholder (This expression was substituted for the expression "under section 88 of the Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920)" by section 2 (3)(b) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973), the words "Tamil Nadu" having been earlier substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969). [under any law for the time being in force in this State];) The word "and" was omitted by section 2(v) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [ ]. (v) ˜creditor' includes his heirs, legal representatives and assigns; (This clause was added by ibid). [(vi)] ˜mortgagee' includes his heirs, legal representatives and assigns.] NOTES To get protection should an agriculturist AIR 1964 Mad 173 Debtor to claim benefits -" conditions " 56 LW 679 Simple mortgagee of agricultural lands " Benefits under -" whether entitled to " 52 LW 482 Mortgagee "- whether entitled to protection " 1940(2) MLJ 513; 1942 II MLJ 583; Undischarged insolvent -" not an agriculturist "- 1944 II MLJ 112 Agriculturist -" burden of proof "- debtor in addition to having salable interest in land possessed other properties and other assets "- shifting of burden " 1981 TLNJ 3. S-3. Mortgage by Hindu Joint family -" major portion remained unpaid "- successful bidder in auction in insolvency proceeding against mortgagor or suit item part of the same -" Heighest bidder not an agriculturist -" Benefits whether available within "- 1943 (2) MLJ 87 " 1946 II MLJ 72 Usufructury mortgagor -" Lessee under -" scaling down entitled to apply "- 1942 (") MLJ 290 Residence -" "not in the state" "- will not deprive him of benefits under the Act "- 1943 I MLJ 32 S-3 (II) Proviso " Debtor at the first instance has to prove "- that his right will fall under section 3(ii) (a) to (d) " If he succeeds than the burden shifts to the respondent -" 1946 (1) MLJ 54; 1946 (1) MLJ 373 See 89 LW 91 Section 3 burden is on the plaintiff to prove that the defendants are assessed to income tax and deprive them of benefits of the Act " 1977 TLNJ 404; Section 3(ii) The kist receipts by themselves cannot be regarded as evidence establishing a saleable interest of the respondent in the lands for which kist had been paid " 1978 TLNJ 170 To attract clause (c) of the proviso to section 3(ii) of the Act, assessment must have been made in all the four half years immediately proceeding, the 1st March 1972 and the aggregate annual rental value must be not less than Rs.1200/- in all the four half years. The word "Aggregate" clearly refers to the total of the rental value of the various building and lands in respect of which the tax has been imposed and not the total valuation for two half years "- 1978 TLNJ 160 Debts -" Liability arising under chit transaction " whether debt " whether liable to be scaled down " 1979 TLNJ 114 1980 (1) MLJ 33 S-3 (iii) mesne profits ascertained in a partition action not a ˜debt' -" cannot be scaled down " 1977 TLNJ 131 S-3 (iii) Act " Applicability -" mortgagor not agriculturist on date of debt "- subsequently obtained interest in agricultural property " whether entitled to benefits "- 1976 TLNJ 40 = 90 LW 413 S-3 (iii) Legal representatives of judgment debtor -" whether entitled to claim benefit of Act " 1976 TLNJ 456 90 LW 117 " 1977 (1) MLJ 264 S-3 (iii) & (iv) whether excludes contractual rent "- yes not liable to be scaled down "- 1978 TLNJ 105; Association of persons -" all assessed to income tax -" none can claim protection under the Act " 1942; 1 ITR 226; -- 1943 (1) MLJ 211. Partnership firm "- assessed to income tax -" Right of partners to claim benefits -" 1941 ITR 284; 1942 Mad 428 Hindu Joint Family -" Manager assessed to income tax -" as manager -" other member cannot claim benefit under the Act "- 1945 (1) MLJ 238, 1941 Mad 289, 52 LW 731; 1943 (1) MLJ 211; Tax Assessment year "- tax counting year -" Relevancy to claim benefit under the Act, 52 LW 731; Profession tax -" Assessment of "- Legality or otherwise of assessment "- not relevant -" 1942 (2) MLJ 467, 1942(2) MLJ 153; Partnership firm " assessed profession tax " Right of partner to claim benefits under the Act " 1942(1) MLJ 24; Pensioner -" assessed profession tax "- not entitled to benefits -" AIR 1942 (Mad) 449 Proviso (B): Scope of -" 1940(2) MLJ 467; 1942(2) MLJ 153 Professional tax-assessment of -" Assessment cannot be taken to fall within the period to which the assessment relates -" Benefits under the Act -" 1940(2) MLJ 841; Proviso (C) -" "Agricultural" meaning of AIR 1945 (Mad) 148 Proviso (C) " Necessary conditions -" 57 LW 328 Proviso (C) " Scope of 1978 (2) MLJ 145; 1943(2) MLJ 548 Computation of aggregate annual rental value " debtor holds only a share and not the whole house the whole annual rental value should not be taken into account " 1979 TLNJ 105 "Receiver "- Appointed in a mortgage suit " assessed to property tax under that capacity -" Mortgagor not entitled to benefits under the act 55 LW 298 Annual rental value "- meaning and computation; of -" 1942 (2) MLJ 676 "Aggregate annual value" "- meaning of -" 1942 (1) MLJ 571 A person holds only a share in a house property " proportionate share of the value of the house alone in computing his aggregate annual rental value. 55 LW 851; Proviso (C) explanation "- rental value calculation of " duty of the court " (1941)(1) MLJ 466, 42(2) MLJ 153; Proviso (D) "quit rent, jodi, kattubadi, poruppu or the like" "- nature of rent on inams other charges not included " 1940 (2) MLJ 461. Land Revenue " Payment by jemi "- Relevancy -" 1941(2) MLJ 584; Co-owner "- proportionate share of quit rent alone relevant " 1943 (1) MLJ 104; Land holder "- of a portion of an estate -" actual proportionate extent alone relevant 1943 (1) MLJ 333. Section "- 3: Debt meaning of -" AIR 1978 SC 1047; 1939(2) MLJ 742 AIR 1979 (1) MLJ 80, 1980(1) MLJ 33 Promissory note in discharge of earlier promissory notes shown benefit available -" nature of proof " 1941 (Mad) 854 Interest" meaning of " 1962 (1) MLJ 4 Minor's suit challenging partition "- compromise -" certain amounts to be paid to minors mortgage executed for the said amount -" annual payment stipulated default suit on mortgage -" protection claimed under section 8 whether available 78 LW 695 Arrears of rent -" promissory note executed "- decreed "- it is a decree for debt 1941 (Mad) 116 Creditor "- inclusion of his heirs and legal representatives and assignees "- intention of AIR 1943 (Mad) 5 "Creditor" meaning of -" 1940(2) MLJ 664; 54 LW 517 "Creditor" "- includes subsequent assignee " 1952 LW 484 (This section was substituted for the original section 4 by section 3 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973)). [4. CERTAIN DEBTS AND LIABILITIES NOT TO BE AFFECTED " Nothing in this Act shall affect debts and liabilities of an agriculturists falling under the following heads:- (a) any revenue, tax or cess payable to the Central Government or any other sum due to them, by way of loan or otherwise, (b) any revenue, tax or cess payable to any local authority or any other sum due to them, by way of loan or otherwise; (c) 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 in respect of any sum due to 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 53 of 1961): Provided that where the liabilities mentioned in this clause arise by reason of an assignment to any such co-operative society, either such assignment has taken place before the 1st March 1972 or is an assignment to such society of a loan granted by another such co-operative society; (e) any liability arising out of breach of trust; (f) any liability in respect of maintenance whether under a decree of court or otherwise; (g) any liability in respect of wages or remuneration due as salary or otherwise for services rendered; (h) any liability in respect of any sum due to- (A) any Public Company as defined in the Companies Act, 1956 (Central Act I of 1956); (B) any banking company to which the Banking Regulation Act, 1949 (Central Act X of 1949) applies; (C) the State Bank of India constituted under the State Bank of India Act, 1955 (Central Act XXIII of 1955); (D) any subsidiary bank as defined in clause (k) of section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (Central Act 38 of 1959); (E) 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 5 of 1970); and (F) any company or corporation owned or controlled by the Central Government or any State Government.] NOTES S.4 -" Amending Act 8 of 1973 -" Debts incurred before the Act -" Benefits under the Act "- AIR 1976 Mad 306; S.4 " Agriculturists -" Protection -" relief under S.9 (1) not available in view of S.4 (1972) 2 SCC 71 S.4(1)(a) -" The liability to pay revenue to Government need not be subsisting on the date of the suit, Suit need not be by itself by a person entitled to claim the revenue. S.4(c) Local authority "Chatram " administration by local authority " income that of local authority " 1939 (2) MLJ 818; S-4(c) -- "Any other sum" meaning of 1942(1) MLJ 416 S.4(d) "- "House property" "- Vacant place around of the house and within the compound will be house property "- 50 LW 578; S.4(d) "- "House" -" vacant land which is a separate unit with the superstructure will not be "House property" " 50 LW 181 As amended by Act 8 of 1973 "- Debt incurred on the security of house property -" effect of amendment -" (1977) 2 MLJ 411 S.4(d) -" "House property" "- situate within the municipal limits "- applicability of protection -" (1973) 2 MLJ 439 S.4(d) -" Vacant site -" not to the house whether house property "- (1952) MLJ 471 S.4(d) -- House and garden "- only garden was necessary for enjoyment of house -" Applicability of Act "- 1956 2 MLJ 286; S.4(d) -" Certain land were given as security for the mortgage but not the buildings thereon "- Debt not on the security of house property. -" (1942) 2 MLJ 487; S.4 (d) "- Place held to be an appurtenant to the shed "- Engine fixed in the building for the use of trade -" whether to be noted as security to the debt "- (1947) 2 MLJ 273; S.4(e) -" Object and scope of "- AIR 1968 A.P. 147(FB) But see AIR 1954 Mad 273; S.4(e) -" Company registered under the Indian Companies Act 1956 "- Company not framed under a special law "- S.4(e) has no application -" (1978) 1 And W.R. 46; S.4(e) " "Special Indian Law" " meaning and intention of " AIR 1954 Mad 273; S.4(e) -" Society registered under Society Registration Act "- Debt due cannot be scaled down -" 52 LW 549; S.4(e) -" debts due to companies doing Life Insurance business LIC takes over -" applicability of Act -" Air 1977 SC, 1204 S.4(e) "- Nationalised Bank -" Applicability of Act "- (1978) 1 MLJ 312; S.4(f) "- Coowners' liability "- whether "debt" under the Act -" (1939) 1 MLJ 312; S.4(f) " Decree obtained by a coowner against other coowners " liability "- S4(f) does not apply "- AIR 1957 AP 337; S.4(f) -" Trustee creates a mortgage in favour of the trust scope of liability -" 70 LW 844; S.4(f) " "arising out of a breach of trust" meaning and scope of " AIR 1942 Mad 202, See also (1944) 1 MLJ 38; S.4(g) "- Assignment of a security Bond executed in favour of a family member to meet maintenance " Scope of liability " 55 LW 118; S.4(g) " Scope and extent of "- (1943) 1 MLJ 339; S.4(h) "- Exemptions -" Scope and extent of -" AIR 1953 Mad 174; S.4(h) " Assignment of usufructuary mortgage in favour of a lady and a man -" Her rights " (1957) 2 MLJ 461; S.4(h) -" Tests "- 69 LW 334 S.4(h) "- "any debt or debts" -" meaning of -" (1963) 2 MLJ 371 S.4(h) -" Assignment for a male -" claim whether barred "- AIR 1942 Mad 662; S.4(h) -" Debt due to two women jointly or as coowners "- procedure to decide respective rights -" (1940) 2 MLJ 342; S.4(h) -" Benami -" Whether plea allowed -" 55 LW 127; S.4(h) "- Decree in the name of a man to claim whether it is of a woman cannot be claimed "- (1941) 1 MLJ 313; S.4(h) -" Debt due to man and woman -" ascertainment of each interest is possible -" Rights under -" AIR 1945 Mad 260; S.4(h) -" Hindu daughters -" Decree for maintenance -" Against heirs of father property the section "- whether available " 53 LW 75; S.4(h) " Debt due to a woman effect of transfer or renewal -" subject -" AIR 1943 Mad 686. 5. SPECIAL PROVISION FOR UNDIVIDED HINDU FAMILIES ETC. -" Where an undivided Hindu family other than a marumakkattayam or aliyasantana tarward or tavazhi is assessed to the taxes specified in provisions (A, (B) and (C) to section 3 (ii), or falls within the category of persons specified in proviso (D) to the same section, no person who was a member of the family on the 1 Substituted for the expression "1st October 1937" by section 4 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [1st March 1972] shall be deemed to be an agriculturist for the purpose of this Act except section 13. NOTES S.5 -" Section has no application to Hindu families divided in status -" Undivided Hindu Family means joint family -" (1949) 2 MLJ 806; 6. 1substituted for the words "Sons and descendants" by section 5(i), inbid[HEIRS] OF NON-AGRICULTURISTS MEMBERS OF HINDU FAMILIES TO BE NON-AGRICULTURISTS "- Where in an undivided Hindu family other than a 1 Substituted for the words "Sons and descendants" by section 5(i), ibid. marumakkattayam or aliyasantana tarward or tavazhi which is an "agriculturist" within the meaning of section 3(ii), any member of the family is not an agriculturist, then, notwithstanding anything contained in section 3(ii), 2 Substituted for the words "none of his sons and descendants in the male line" by section 5 (ii), ibid [none of his heirs] shall be deemed to be an agriculturist for the purposes of sections 7 to 12 and 19 to 27 of this Act. NOTES S.6 -" Contemplates of a larger agriculturist unit "- scope of section -" 55 LW 160; (1945) 1 MLJ 292; S.6 -" Family of several branches, Not to apply for a family of father and son (1942) 2 MLJ 486; CHATER II. SCALING DOWN OF DEBTS AND FUTURE RATE OF INTEREST. 7. DEBTS PAYABLE BY AGRICULTURISTS TO BE SCALED DOWN "- Notwithstanding any law, custom contract or decree of court to the contrary, all debts payable by an agriculturist 3 Substituted for the expression "at the commencement of this Act" any section 6, ibid [on the 1st March 1972], shall be scaled down in accordance with the provisions of this Chapter. No sum in excess of the amount as scaled down shall be recoverable from him or from any land or interest in land belonging to him; nor shall his property be liable to be attached and sold or proceeded against in any manner in the execution of any decree against him in so far as such decree is for an amount in excess of the sum as scaled down under this Chapter. NOTES S.7 -" Equity of redemption -" Purchaser -" After the Act came into force -" Himself an agriculturist -" Right to scale down "- if the mortgagor were entitled to the benefits of the Act "- AIR 1956 Mad 293; S.7 Mortgagor and the purchaser "- if equity of redemption -" benefit whether the Act "- AIR 1953 SC 370; S.7 " Prior to the commencement of Act preliminary mortgage decree was passed. Yet to become final. The final decree cannot come within the scope of the section " AIR 1953 Mad. 777; S.7 " In cases whether the debtor makes his claim under the provisions of the Act during the trial of the suit, he will be protected, to if he can establish that he was an agriculturist on 1.10.37 and on 22.3.38 -" (1942) 2 MLJ 498; S.7 " To claim protection the person has to establish that he was an agriculturist on the date of the debt and on the date of recovery thereof through Court. After the amendment in 1973 he has also to prove that he was an agriculturist on 1.3.72 -" 92 LW 762; S.7 " "Decree" -" Meaning of (1940) 2 MLJ 202; S.7 -" Whether a debt incurred before 1.10.37, is not a debt payable by an agriculturist at the commencement of this Act viz., 22.3.38 within the scope of S.7, if the due date for payment is later 22.3.38. Whether a deposit or other sum payable on a demand is a "debt" payable by an agriculturist at the commencement of this Act notwithstanding that the creditor has not made the demand for payment on or before 22.3.38; Both the question were answered in the affirmation; in -- (1961) 1 MLJ 458 FB S.7 "- "Proceeded against in execution" "- Meaning of -- (1994)(1) MLJ 100; 51 LW 606; S.7 " Application to set aside sale-withdrawn in view of " Full satisfaction recorded -- Application under the Act does not lie. " 52 LW 386; S.7 "- Deposits mean with Natukottai Chetty Banker " Banker makes periodical settlements " Interests added to the principle some outstanding "- Interest worked out at the settled amount still debt is outstanding -" Application of the Act "- 1945 (1) MLJ 301; S.7 " Uncertified payments " Scaling down of "- 52 LW 262; S.7 "- Payment in excess of amount payable and appropriated to interest Re-appropriation to principle -" Power "- 1942 (2) MLJ 275; S.7 " Section does not contemplate that all that can be scaled down is debt payable at the commencement of the Act 1940(2) MLJ 547 S.7 " Mortgagors is a non agriculturist part of the hypothica transferred to A, an agriculturist and rest to B, not an agriculturist. A & B were impleaded with a suit by mortgaged. Preliminary decree was passed in August 1937, when the Act came into force. On A's application the decree was amended, in so far it relates to him. Rest of the decree remained in tact. Final decree was passed in 1939. Mortgagee applies for sale against A & B. A deposits in court scaled down amount and costs on condition that it was allowed to redeem the whole of mortgage, so as to entitled him to claim contribution from B for a ratable proportion " A is not entitled to redeem the entire mortgage "- (1948) 2 MLJ 28. S.7 " Mortgagor is an agriculturist property purchased subject to mortgage. Purchaser not an agriculturist. Mortgage can be proceeded against only for the scaled down amount -" AIR 1942 Mad 527; S.7 " Mortgagor entitled to the benefit of the Act. This benefit will not ensure to the benefit of alience of hypothica, whether he is an agriculturist, or not personal remedy barred by limitation and thereby lost all his interest in the hypothica -" Non agriculturist purchase -" rights of -" AIR 1954 Mad 264; S.7 " One of the mortgagors is an agriculturist. Other not an agriculturist and the discharges the debt as scaled down will not extinguish the debt against the latter -" (1954) 1 MLJ 97 FB. S.7 "- Scope and implication -" 1938 2 MLJ 920; 8. PROVISIONS FOR DEBTS INCURRED BEFORE 1 THIS EXPRESSION WAS SUBSTITUTED FOR THE EXPRESSION "1ST OCTOBER 1932" BY SECTION 7(i) OF THE TAMI NADU AGRICULTURISTS RELIEF (AMENDMENT) ACT, 1972 (TAMIL NADU ACT 8 OF 1973). [1ST MARCH 1972] -" Debts incurred before the 1 This expression was substituted for the expression "1st October 1932" by section 7(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [1st March 1972], shall be scaled down in the manner mentioned here under, namely.- 2 This clause was omitted by section 7(ii), ibid. [(1) * * * * ] (2) Where an agriculturist has paid to any creditor twice the amount of the principal whether by way of principal or interest or both, such debt including the principal, shall be deemed to be wholly discharged. (3) Where the sums repaid by way of principal or interest or both fall short of twice the amount of the principal, such amount only as would make up this shortage, or the principal amount or as such portion of the principle amount as is outstanding, whichever is smaller, shall be repayable. 4. Subject to the provisions of sections 22 to 25, nothing contained in sub-section (This expression "(1) was omitted by section 7(iii), ibid [*], (2) and (3) shall be deemed to require the creditor to refund any sum which has been paid to him, or to increase the liability of a debtor to pay any sum in excess of the amount which would have been payable by him if this Act had not been passed. (The original Explanation was numbered as Explanation III and Explanations I and II were inserted by section 4(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948)). [Explanation 1. -" In determining the amount repayable by a debtor under this section, every payment made by him shall be credited towards the principal, ((notwithstanding that he has expressly stated) in writing that such payment shall be in reduction of interest.] Explanation II. "- Where the principal was borrowed in cash with an agreement to repay it in kind, the debtor shall, notwithstanding such agreement, be entitled to repay the debt in cash, after deducting the value of all payments made by him in kind, at the rate, if any, stipulated in such agreement, or if there is no such stipulation at the market rate prevailing at the time of each payment.] (For the original Explanation numbered as Explanation III, a new Explanation was substituted by section 4(ii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948)). [Explanation III. " Where a debt has been renewed or included in a fresh document executed (This expression was substituted for the expression "before or after the commencement of this "Act" by section 7(v) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973)). (before, on or after the 1st March 1972), (These words were substitute for the words "Whether by the same or a different debtor and whether in favour of the same or a different creditor" by section 2(a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1950 (Tamil Nadu XXIV of 1950)). (Whether by the same debtor or by his heirs, legal representatives or assign or by any other person acting on his behalf or in his interest and whether in favour of the same creditor or of any other person acting on his behalf or in his interest)), the principal originally advanced together with such sums, if any, as have been subsequently advanced as principal shall alone be treated as the principal sum repayable under this section.] (This Explanation was added by section 2(b), ibid). [Explanation IV. "- Where a debt has been split up, whether (before, on or after the 1st March 1972), among the heirs, legal representatives or assigns of a debtors or of a creditor and fresh documents have been executed in respect of the different portions of such debt, the provisions of this section shall continue to apply in respect of each of the different portions.] NOTES S.8 "Incur" -" meaning of (1940) 2 MLJ 575; S.8 "- mere execution "- will not create liability " Debt commences only from the date of payment. 1940(2) MLJ 575 S.8(3) " Debt -" Scaling of -" Interest -" Date of calculation AIR 1941 Mad 288; S.8(4) "- Scope of "- 1949(2) MLJ 394 S.8(4) R/W S.9(2) "- Creditor whether entitled retain payment made subsequent to 1.10.37 towards interest in excess of that payable under the Act. Without adjusting the same towards principle not entitled to (1941) 1 MLJ 250; S.8(4) -" Voluntary excess payment "- Refund of -" When arises -" (1981) 1 MLJ 200; S.8 "- suit dismissed "- Appeal allowed -" Debtor is entitled to make an application after the judgment is pronounced and the decree is drawn up -" AIR 1940 (Mad) 478; S.8 "- Debt -" Under earlier promissory note -" Not scaled down "- Suit on a latter note-debtor -" Rights of -" AIR 1946 111; S.8 " Promissory Note -" Endorsee "- suit by -" Whether plea open that for consideration represented interest on prior mortgage "- (1941) 2 MLJ 808; S.8 -" Debtor of X to Y -" Cancellation of -" Substituted due by X to Z. -" Discharge of Y's separate obligation to Z whether X entitled to claim under Section 8 -" (1940) 2 MLJ 517; S.8 " Joint family debt -" Individual takes himself as his liability -" Rights under -" (1942) 1 MLJ 88; S8 "- Compromise decree -" renewal of an anterior debt -" Scaling down -" (1940) 2 MLJ 685; S.8 "- Compromise decree -" scaling down of "- AIR 1941 (Mad.) 62; S.8 -" "Creditor" -" Meaning of "- 55 LW 785; S.8 "- Explanation 1 -" Amending Act 8 of 1973 -" Scope of "- (1974) 1 MLJ 221; S.8 "- Each year the account is settled between parties -" and the principle and interest due is treated as principle -" Interest deemed to have been paid -" (1945) 1 MLJ 391; S.8 "- Amended by Act VIII of 1973: Effect of amendment on Explanation (1) -" 1979 (2) MLJ 392 (FB); S.8 "- Date mentioned in Section 8 (1) is the date upto which debts have to be scaled down "- (1940) 2 MLJ 870; S.8 -" Interest -" Scope of "- 1940 (1) MLJ 52; S.8 "- Mortgage excluded by operation of Act -" Promissory note of the same debtor Whether can be scaled down as renewal of that mortgage in so far it relates to interest thereon "- 1942 (2) MLJ 420; S.8 -" "Payment" what is> -- (1945) 2 MLJ 492 "- AIR 1953 Mad. 873; S.8 "- Debt prior to 1st October 1932 resulted in a decree after 1.10.1932 "- S.8 governs "- (1940) 2 MLJ 235; S.8 -- Explanation (!) "- Scope of -- 52 LW 431; S.8 -" Explanation (1) -" New right not conferred AIR 1953 Mad. 777 S.8 "- Scalling down of debt -" to be on the basis of amount claimed in the point --1940 (2) MLJ 654; S.8 (1) and (2) -" Debtor's option to claim relief -" (1946) 1 MLJ 272; S.8 -" Promissory note payment made a August 1937 and appreciated towards principal or interest Debtor's application under Act -" Creditor not entitled to treat payment towards interest "- (1940) 2 MLJ 648; S.8 -" Burden of proof -" AIR 1941 1 Mad. 403; S.8 -" Relief under Section 8 (2) and (3) separate debts consolidated by an agreement " Relief cannot be negatives -" (1943) 1 MLJ 321; 9. 1 This section was omitted by section 8 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 39.) [* * *] 2. This action was substituted by section 4 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1950 (Tamil Nadu Act XXIV of 1950) for section 9-A which was inserted by section 6 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [9-A. SPECIAL PROVISION IN RESPECT OF USUFRUCTUARY MORTGAGES -" (1) This section applies to all mortgages executed at any time before the 3 This expression was substituted for the expression "30th September 1947" by section 9 (ii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [1st March 1972], and by virtue of which the mortgagee is in possession of the property mortgaged to him or any portion thereof- (a) where no rate of interest is stipulated for as due to the mortgagee, or (b) where a rate of interest is stipulated for as due to the mortgagee in respect of the principal amount secured by the mortgage or any portion thereof, in addition to usufruct from the property, or in respect of any other sum payable to the mortgagee by the mortgagor in his capacity as such. Explanation " A mortgagee shall be deemed to be in possession of the property mortgaged to him or any portion thereof, notwithstanding that he had leased it to the mortgagor or any other person. (2) The mortgagor shall be entitled to redeem the whole of the property mortgaged, notwithstanding that the time, if any, fixed in the mortgage deed for redeeming the mortgage has not arrived. (3) Where the mortgagee has been in possession of the whole of the property mortgaged to him for an aggregate period of less than thirty years, the mortgagor shall not be entitled to redeem the mortgage, unless he pays to the mortgagee- (i) the difference between the principal amount secured by the mortgage and an amount bearing to the principal amount the same proportion as the period during which the mortgagee has been in possession bears to thirty years; (ii) where any interest on the principal amount secured by the mortgage or any portion thereof has been stipulated for, in addition to the usufruct from the property, the arrears of such interest as scaled down under Section 8 1 The expression "or 9" was omitted by section 9 (i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [* * *] read with section 12, or under section 13, as the case may be; and (iii) all other sums payable to the mortgagee by the mortgagor in his capacity as such, together with the interest, if any, due thereon. (4) Where the mortgagee has been in possession of only a portion of the property mortgaged to him for an aggregate period of less than thirty years, the mortgagor, shall not be entitled to redeem the mortgage, unless he pays to the mortgagee- (i) the difference between the portion of the principal amount secured by the mortgage which is attributable to the portion of the property in the possession of the mortgagee and an amount bearing to that portion of the principal amount the same proportion as the period during which the mortgagee has been in possession bears to thirty years; (ii) where any interest has been stipulated for, in addition to the usufruct from the property, the arrears of interest on the portion of the principal amount referred to in clause (i), such arrears being scaled down under section 8 [*], read with section 12 or under section 13, as the case may be; (iii) the balance of the debt as scaled down under section 8 2 The figure "9" was omitted by section 9(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). ["] read with section 12, or under section 13, as the case may be, and (iv) all other sums payable to the mortgages by the mortgagor in his capacity as such, together with the interest, if any, due thereon. (5)(a) Where the mortgagee has been in possession of the whole of the property mortgaged to him for an aggregate period of thirty years or more, then, notwithstanding anything contained in sections 8, 2 The figure "9" was omitted by section 9(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [* *], 12 and 13, the mortgage debt shall be deemed to have been wholly discharged with effect, from the expiry of the period of thirty years or where such period expired before the 1 This expression was substituted for the commencement of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948), with effect from the commencement of that Act" by section 9 (iii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973), the words "Tamil Nadu" having been earlier substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [publication of Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 in the Tamil Nadu Government Gazette with effect from the publication of that Act]- (i) if no interest has been stipulated for on the principal amount secured by the mortgage or any portion thereof, in addition to the usufruct from the property; (ii) where such interest has been stipulated for, if no arrears of interest are due from the mortgagor; and (iii) if no other sums of interest thereon are due to the mortgagee by the mortgagor in his capacity as such. (b) Where the mortgagee has been in possession of the whole of the property mortgaged to him for an aggregate period of thirty years or more, then, in cases not governed by clause (a), the mortgagor shall not be entitled to redeem the mortgage unless he pays to the mortgagee- (i) the arrears of interest stipulated for in addition to the usufruct from the property, as scaled down under section 8 2 The expression "or 9" was omitted by section 9 (i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [ ] read with section 12, or under section 13, as the case may be; and (ii) all other sums due to the mortgagee by the mortgagor in his capacity as such and referred to in sub clause (iii) of clause (a) together with any interest due thereon. (6) Whether the mortgagee has been in possession of only a portion of the property mortgaged to him for an aggregate period of thirty years or more, the mortgagor shall not be entitled to redeem the mortgage unless he pays to the mortgagee- (i) where, in addition to the usufruct from the property, any interest has been stipulated for, the arrears of interest on that portion of that principal amount secured by the mortgage which is attributable to the portion of the property in possession of the mortgage, such arrears being scaled down; under section 8 1 The expression "or 9" was omitted by section 9 (i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [ ]. [ ] read with section 12, or under section 13, as the case may be; (ii) the balance of the debt not attributable to such portion of the property as scaled down under section 8 2 The expression or 9" was omitted by section (i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [ ] read with section 12, or under section 13, as the case may be; and (iii) all other sums payable to the mortgagee by the mortgagor in his capacity as such, together with the interest, if any, due thereon. (7) For the purposes of this section, the portion of the principal amount secured by the mortgage which is attributable to the portion of the property in the possession of the mortgagee shall be determined in the manner prescribed by rules made under this Act. (8) The mortgagor shall not be entitled to redeem a mortgage under sub-section (2) or obtain possession of the mortgaged property by virtue of sub-section (5) (a), unless he pays to the mortgagee the costs of the improvements, if any, effected by him to the mortgaged property; (9)(a)(i) Except in cases falling under sub-section (5)(a), where the mortgaged property or, as the case may be, the portion thereof, in the possession of the mortgagee has been leased back to the mortgagee under the lease (after deducting from such rent any revenue, tax or cess paid or payable by the mortgagee in respect of the property) shall be deemed to be the interest on the mortgage debt or the portion thereof attributable to the portion of the property aforesaid and the provisions of section 8 2 The expression or 9" was omitted by section (i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973) [ ] read with section 12, section 13, as the case may be, shall apply to entire debt. (ii) Nothing contained in sub-section (3) or sub-section (4) shall apply to any debt falling under sub-clause (i). (b) In cases falling under sub-section (5) (a), where the property has been leased back to the mortgagor by the mortgagee, nothing contained in that sub-section shall affect the right of the mortgagee to recover any rents due to him under the lease for any period before the date on which the mortgage debt is deemed to have been wholly discharged by virtue of that sub-section, if such rents have not become barred by limitation under any law for the time being in force. 1 This sub-section was substituted for the original sub-section by section 9 (iv). Ibid. (10). Notwithstanding anything contained in this section,- (a) Where, during the period after the 30th January 1948 and before the 1st March 1972, the mortgagee or any of his successors-in-interest, has transferred either wholly or in part the mortgagee's right in the property bona fide and for valuable consideration, then, the provisions of sub-sections (1) to (9) shall apply to such mortgage and for purposes of sub-section (3) to (9) the period during which the last transferee was in possession of the property shall alone be taken into account; Provided that the transferee of a mortgage shall not be entitled to recover in respect of such mortgage, anything more than the value of the consideration for the transfer, but nothing therein contained shall, in cases where the property or portion thereof has been leased back to the mortgagor, affect the right of the transferee to recover the rents, if any, due under the lease, if such rents have not become barred by limitation under any law for the time being in force. (b) Notwithstanding anything contained in clause (a), where the mortgagee's interest in the property subject to the mortgage or any part of such interest belonged to, or devolved on, two or more persons and during the period aforesaid, a partition has taken place among such persons, then nothing contained in this section, except sub-sections (1) and (2) shall apply to the whole or such part of the interest, as the case may be.] (11) Where the equity of redemption in the property subject to the mortgage belonged to, or devolved on, two or more persons and any one of them or any person claiming under any one of them has, during the period referred to in 2 This expression was substituted for the expression "sub-section (10), clause (ii) (a)" by section 9 (v) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [clause (a) of sub-section (10)], redeemed the entire mortgage, nothing contained in this section shall affect the rights or the reliefs to which the person redeeming the mortgage might be entitled to under any other law for the time being in force as against the other persons aforesaid. 10. EXCEPTIONS -" (1) The provisions of 1 This expression was substituted for the expression "Section 8 and 9" by section 10 (i) (a) and 10 (ii) (a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [section 8] shall not apply to any person who, though an agriculturist as defined in section 3(ii), did not on the 2 This expression was substituted for the expression "1st October 1937" by section 10 (i) (b), ibid. [1st March, 1972], hold an interest, in, or a lease or sub-lease of, any land as specified in that section. (2) Nothing contained in 1 This expression was substituted for the expression "section 8 and 9" by sections 10 (i)(a) and 10 (ii) (a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [section 8] shall affect- 3 This clause was substituted by section 5 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1950 (Tamil Nadu, Act XXIV of 1950) for clause (i) as amended by section 7 off the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [(i) any mortgage of the description referred to in sub-section (1) of section 9-A, except to the extent provided for in that section;] (ii) any liability for which a charge is provided under section 55, clause 4, sub-clause (b) of the Transfer of Property Act, 4 The word "or" was omitted by section 10 (ii) (b) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [ ] 5 This clause was omitted by section 10 (ii) (c), ibid. [(iii) ]. 11. PROVISIONS AS TO COSTS IN CERTAIN CASES -" Where a debt payable by an agriculturist includes any sum decreed as costs by any Court, or sums lawfully expended by a mortgagee or other person in order to preserve the property mortgaged, such sum or sums shall be recoverable in addition to the sum recoverable under the provisions of 6 This expression was substituted for the expression "sections 8 and 9" by section 11, ibid. [section 8]. 12, RATE OF INTEREST PAYABLE BY AGRICULTURISTS ON OLD LOANS "- All debts which have been scaled down under the provisions of this Act shall, so far as any sum remains payable thereunder, carry from the date up to which they have been scaled down interest on the principal amount due on that date at the rate previously applicable under law, custom, contract, 1 This expression was substituted for the expression "or otherwise" by section 12 (i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [or otherwise or at the rate of nine per cent per annum simple interest, whichever is less]. 2 The words "that is to say, one pie per rupee per mensem simple interests, or one anna per rupee per annum simple interest" occurring in the proviso were omitted by section 2 of, and the Schedule to, the Tamil Nadu Coinage (Alteration of References) Act, 1960 (Tamil Nadu Act 9 of 1960); the proviso itself was omitted by section 12 (ii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [ ]. 13. RATE OF INTEREST PAYABLE BY AGRICULTURISTS ON NEW LOANS " In any proceeding for recovery of a debt, the court shall scale down 3 This expression was substituted for the expression "All interest due" by section 13(i)(1) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [all interest whether paid or payable] on any debt incurred by an agriculturist 4 This expression was substituted for the expression "after the commencement of this Act" by section 13 (i) (b), ibid [on or after the 1st March 1972], so as not to exceed a sum calculated at 5 This expression was substituted for the expression "61/4 per cent per annum" by section 13 (i) (c), ibid [nine per cent per annum], simple interest, 6 The words "that is to say, one pie per rupee per mensem simple interest, or one anna per rupee per annum simple interest" were omitted by section 2 of, and the Schedule to, the Tamil Nadu Coinage (Alteration of References) Act, 1960 (Tamil Nadu Act 9 of 1960). [ ]; Provided that the 7 This word was substituted for the word "Provincial" by the Adaptation Order of 1950. [State] Government may, by notification in the Official Gazette, alter and fix any other rate of interest from time to time. 8 These Explanations were substituted for the original Explanation by section 13 (ii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). Explanation 1. "- For the purposes of this section, the definition of ˜agriculturists' in section 3 (ii) shall be read as if- (i) in proviso (A) to that section as amended by the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972, for the expression ˜the financial years ending on the 31st March 1972; the expression ˜the financial years ending on the 31st March immediately preceding the date on which the debt is incurred' were substituted, and (ii) in provisos (B) and (C) to that section as amended by the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972, for the expression ˜the four half years immediately preceding the 1st March 1972', the expression' the four half years ending on the 31st March or the 30th September (whichever is later) immediately preceding the date on which the debt is incurred' were substituted. Explanation II. " Where any agriculturist has paid to any creditor any interest at a rate more than the rate specified in this section, the amount of interest so paid shall be calculated by the Court at the rate specified in this section and the excess of the amount so paid shall be credited towards the principal.] 1 This section was inserted by section 9 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948) Tamil Nadu Act XXIII of 1948). [13-A. RATE OF INTEREST PAYABLE BY CERTAIN PERSONS ON DEBTS "- Where a debt is incurred by a person who would be an agriculturists as defined in section 3 (ii) but for the operation of proviso (B) or proviso (C) to that section, the rate of interest applicable to the debt shall be the rate applicable to it under the law, custom, contract or decree of Court under which the debt arises or the rate applicable to an agriculturists under section 13, whichever rate is less.] 14. SEPARATION OF SHARES OF DEBT IN PARTICULAR CASES. "- Notwithstanding anything contained in section 3(ii) and subject to the provisions of sections 5 and 6, where in a Hindu family, whether divided or undivided, some of the members liable in respect of a family debt are not agriculturists white others and agriculturists, the creditor shall, notwithstanding any law to the contrary, be entitled to proceed- (a) against the non-agriculturist member or members and his or their share of the family property, to the extent only of his or their proportionate share of the debt; and (b) Against the agriculturists member or members and his or their share of the family property, to the extent only of his or their proportionate share of the debt which shall be scaled down in accordance with the provisions of this Act. CHAPTER III. ARREARS OF RENT. 15. CONDITIONAL DISCHARGE OF ARREARS OF RENT DUE TO LAND HOLDERS -" (1) All rent payable by an agriculturist to a landholder or an under-tenure holder under the 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu] Estates Land Act, 1908, or to a janmi or intermediary under the Malabar Tenancy Act, 1929, which has accrued for the fasli year 1345 and prior faslis and which is outstanding on the date of the commencement of this Act shall be deemed to be discharged whether the rent be due as such or whether a decree has been obtained therefore: Provided that where the person liable to pay rent (hereinafter in this section referred to as ˜tenant') does not, on or before the 30th September 1939, pay up all arrears of rent accrued in respect of any holding for faslis 1346 and 1347, the arrears of rent for fasli 1345 and prior faslis which were outstanding in respect of the same holding on the date of the commencement of this Act shall be deemed to be discharged only in the same proportion as the rent due for faslis 1346 and 1347 which is paid up by the ryot or tenant bears to the rent due for those two faslis: Provided further that no tenant shall be entitled to the benefit of this section unless he shall have paid in respect of the holding, the rent due for faslis 1347 on or before the 30th September 1938. Explanation. "- In case governed by the Malabar Tenancy Act, 1929, any reference to a faslis year in this Chapter shall be deemed to be a reference to the agricultural year as defined in the Malabar Tenancy Act, 1929, which contains the greater part of the fasli year. Illustrations. "- (a) A ryot or tenant is in arrears at the commencement of this Act in respect of rent for a particular holding for fasli 1345 and prior faslis in the sum of Rs.500 and is in arrears on that date in respect of rent for the same holding for faslis 1346 and 1347, the rent for each fasli being Rs.100. Within the 30th September 1938 he pays the rent for fasli 1347 and within 30th September 1939, he pays the rent for fasli 1346. The arrears of rent of Rs.500 which were outstanding at the commencement of this Act will be deemed to be discharged. (b) A sum of Rs.500 representing the arrears of rent in respect of particular holding for fasli 1345 and prior faslis and the rents for faslis 1346 and 1347 for that holding are in arrears and outstanding at the commencement of this Act, the rent for each faslis being Rs.100. The ryot or tenant pays the landholder within 30th September 1938 the rent for fasli 1347 but fails to pay within the 30th September 1939 any portion of the rent for fasli 1346. Only a sum of Rs.250 or one-half of the rent of faslis prior to and inclusive of fasli 1345 will be deemed to be discharged. (c) In the same case, the ryot or tenant does not pay the landholder within the 30th September 1938 the whole of the rent for fasli 1347. No portion of the arrears for fasli 1345 and prior faslis is discharged, and the ryot loses the benefit of this section. (d) In the same case, the ryot or tenant pays the landholder within 30th September 1938 the rent for fasli 1347, but pays within 30th September 1939 only Rs.50 being half the rent for fasli 1346. He has thus paid Rs.150 out of Rs.200 being the rent of both the faslis 1346 and 1347, before 30th September 1939. A sum of Rs.375, or three-fourths of the rent of faslis prior to and inclusive of fasli 1345 will be allowed to be discharged. (2) Nothing contained in sub-section (1) shall be deemed to effect a discharge of arrears of rent which accrued due for fasli 1345 if proceedings for the recovery of such arrears stood stayed by an Act of the Legislature or by an order of a Court or if such proceedings, if instituted, would have stood so stayed. But the arrears of rent for fasli 1345 shall not be recoverable until the 30th September 1938 or if the rent for fasli 1347 is paid before that date, until the 30th September 1939. (3) Notwithstanding anything to the contrary in any agreement or in section 64 of the 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu] Estates Land Act, 1908, any payment of rent made by a tenant after the commencement of this Act shall be credited towards the rent due by him for fasli 1347 in the first instance and for fasli 1346 in the next instance, and not towards the rent due for any previous fasli. (4) Every tenant shall be at liberty to pay into Court any amount towards the rent due or claimed to be due by him for fasli 1347 or 1346 or both and thereupon the Court shall, after notice to the landholder, under tenure holder, janmi or intermediary, as the case may by apply the provisions of this Act and determine whether the whole or only a portion of the rent for the faslis aforesaid has been paid by the tenant, and also the extent of the remaining liability, if any, of the tenant for rent under the provisions of this Act. Explanation. " For the purposes of this sub-section, ˜Court' shall mean the Collector referred to in section 209 (1) of the 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu] Estates Land Act, 1908, or the Court referred to in section 3(b) of the Malabar Tenancy Act, 1929, as the case may be. 16. LAND HOLDER TO BE ENTITLED TO RECOVER LAND CESS AND COSTS -" Notwithstanding anything contained in this chapter, a landholder or an under-tenure holder under the 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu] Estates Land Act, 1908, or janmi or intermediary under the Malabar Tenancy Act, 1929, shall be entitled to recover, in addition to any sum recoverable by him under section 15- (a) the land cess, if any, paid by him and recoverable under section 88 of the 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu] Local Boards Act, 1920 2 Now the Tamil Nadu District Boards Act, 1920 (Tamil Nadu Act XIV of 1920); (b) the land revenue and water cess, if any, paid by him to the 3 This word was substituted for the word "Provincial" by the Adaptation Order of 1950. (State) Government which the tenant was bound to pay by virtue of any law, custom, contract or decree of court governing the tenancy; and (c) the costs awarded to him in any decree for rent obtained by him. 17. EXTENSION OF LIMITATION FOR SUITS ETC. FOR RENT IN CERTAIN CASES -" Notwithstanding anything contained in the 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu Estates Land Act, 1908, or the Malabar Tenancy Act, 1929, or in any law of limitation or procedure in force for the time being no suit or execution proceedings in respect of arrears of rent accrued for fasli 1345 or any prior fasli which, under the existing law, would become barred between the 1st October 1937 and the 30th September 1938, shall be so barred and the landholder, under-tenure holder, janmi or intermediary, as the case may be, shall be entitled to file a suit or institute execution proceedings for recovery thereof, on or before the 31st December 1938; and in cases where the rent due for fasli 1347 has been paid before the 30th September 1938, the period of limitation for any suit or execution proceedings for the recovery of any arrears of rent which, under the existing law, would become barred between the 1st October 1937 and the 30th September 1939, shall stand extended until the 31st December 1939. Provided that where on the 31st December 1938 or the 31st December 1939, as the case may be, an application under sub-section (4) of section 15 is pending in any Court, the period of limitation prescribed by this section shall stand extended until the expiry of a period of two months from the date of the order on such application. 1 This section was inserted by section 2 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1949 (Tamil Nadu Act V of 1949). [17-A.SCALING DOWN OF INTEREST ON ARREARS OF RENT " In any suit or proceeding before a civil or revenue court involving a claim for arrears of rent payable by an agriculturists, including a claim to set off such arrears, whatever be the period to which the arrears relate, the Court shall scale down all interest, if any, due on such arrears so as not to exceed a sum calculated at 51/2 per cent per annum simple interest, notwithstanding anything to the contrary contained in any contract or custom! Provided that the 2 This word was substituted for the word "Provincial" by the Adaptation Order of 1950. (State) Government may, by notification in the Official Gazette, alter and fix any other rate of interest from time to time. Explanation -" For the purposes of this section the definition of agriculturist' in section 3 (ii) shall be read as if- (i) in proviso (A) to that section, for the expression ˜financial' years ending 31st March 1938', the expression ˜financial years ending on the 31st March immediately preceding the date of institution of the suit or proceeding' were substituted; and (ii) in provisos (B) and (C) to that section, for the words and figures ˜immediately preceding the 1st October 1937', the words and figures ˜ending on the 31st March or the 30th September (whichever is later) immediately preceding the date of institution of the suit or proceeding' were substituted.] CHAPTER IV. Procedure and Miscellaneous 18. PROVISION AS TO COSTS IN CERTAIN CASES " (1) Where a decree is passed against an agriculturists in a suit filed on or after the 1 This expression was substituted for the expression "1st October 1937" by section 14(i) (a) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [1st March 1972] the Court shall allow only such costs as would have been allowable if the suit had been filed for the amount of the debt as scaled down in accordance with the provisions of this Act, and where in any such case a decree has been passed before the 2 This expression was substituted for the expression "Commencement of this Act" by section 14(i)(b), ibid. [Publication of the Tamil Nadu Agriculturist Relief (Amendment) Act, 1972, in the Tamil Nadu Government Gazette], the Court shall, on application by the agriculturist, amend the decree accordingly. 3 This sub-section was substituted for the original sub-section 14 (ii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [(2) Nothing in sub-section (1) shall apply to any suit instituted on or after the 1st March 1972 and before the date of the publication of Tamil Nadu Government Gazette in respect of a claim which would be barred by limitation before the date of such publication.] 19. Amendment of certain decrees -" 4 Section 19 was renumbered as sub-section (1) of section 19 and sub-section (2) was added by section 10 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [(1)] Where before the 5 This expression was substituted for the expression "Commencement of this Act" by section] 5 (i) of the Tamil Nadu agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [publication of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972, in the Tamil Nadu Government Gazette], a court has passed a decree for the repayment of a debt, it shall, on the application of any judgment-debtor who is an agriculturist or in respect of a Hindu Joint family debt, on the application of any member of the family whether or not he is the judgment-debtor or on the application of the decree-holder, apply the provisions of this Act to such decree and shall, notwithstanding anything contained in the Code of the Civil Procedure, 1908, amend the decree accordingly or enter satisfaction, as the case may be: Provided that all payments made or amounts recovered, whether before or after the [publication of the Tamil Nadu Agriculturists Relief (Amendment) Act 1972, in the Tamil Nadu Government Gazette], in respect of any such decree shall first be applied in payment of all costs as originally decreed to the creditor. (2) The provisions of sub-section (1) shall also apply to cases where, after the [publication of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 in the Tamil Nadu Government Gazette], a Court has passed a decree for the repayment of a debt payable at such 1 This word was substituted for the word "commencement" by section 15 (ii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [publication.] NOTES S-19: Right of Appeal " Retrospective operation " (1945) 1 MLJ 480; 2 This section was inserted by section 2 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1943 (Tamil Nadu Act XV of 1943), re-enacted permanently by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting and Repeaing (No.1) Act, 1948 (Tamil Nadu Act VII of 1948). [19-A. APPLICATION FOR THE DETERMINATION OF THE AMOUNT OF DEBT DUE."(1) 3 This expression was substituted for the expression "Where any debt incurred before the 22nd March 1938, other than a decree debt is due by any person who claims that he was an agriculturists both on that date and on the 1st October 1937" by section 16 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [Where any debt incurred before the 1st March 1972, other than a decree debt, is due, by any person who claims that he was an agriculturist on that date], the debtor or the creditor may apply to the Court having jurisdiction for a declaration of the amount if the debt is due by the debtor on the date of the application: Provided that no such application shall be presented or be maintainable if a suit for the recovery of the debt is pending. Explanation. -" The Court having jurisdiction under this section shall be the Court which would have jurisdiction to entertain a suit for the recovery of the debt as unscaled. (2) The Provisions of sub-section (1) shall apply also to any person claiming to be such an agriculturists, who contends that any such debt due by him has been discharged. (3) All persons who would have been necessary parties to a suit for the recovery of the debt shall be impleaded as parties to the application under sub-section (1) or under that sub-section read with sub-section (2). (4) (a) When any such application is made, the Court shall first decide whether the debtor was such an agriculturist or not, and if it finds that he was such an agriculturist, pass an order declaring the amount due by him or declaring that the debt has been discharged, as the case may be. (b) The Court shall dismiss the application if it finds that the debtor was not such an agriculturists. (5) At any time after passing an order under clause (a) of sub-section (4), the Court shall on payment by the creditor of the court-fee payable on a suit for the amount declared due to him, grant a decree to the creditor for such amount: Provided that the creditor may on his application be granted a decree for an amount less than that declared due to him on paying the appropriate court-fee. (6) The Court may order that the court-fee, if any, paid by the creditor under sub-section (5) shall be paid by the debtor in addition to the amount decreed. (7) If the debtor pays into the Court the amount declared to be due under clause (a) of sub-section (4) or the amount of the decree granted under sub-section (5) together with the costs, if any, ordered to be paid under sub-section (6) the Court shall grant to the debtor a certificate that the debt has been discharged. (8) The procedure laid down in the Coe of Civil Procedure, 1908, for the trial of suits shall as far as may be, apply to applications under this section. (9) No Court shall entertain a suit by the creditor for the recovery of a debt- (i) if an application has been made under sub-section (1) in respect of such debt to a Court having jurisdiction and is pending in such Court, or (ii) if a Court having jurisdiction has passed an order under clause (a) of sub-section (4) in respect of such debt. (10) In computing the period of limitation prescribed for a suit by the creditor for the recovery of a debt, the time, if any, during which the Court was prevented from entertaining the suit by virtue of the provision contained in clause (i) sub-section (9) shall be excluded.] NOTES S-19-A: Relief under usurious loans Act -" Whether also can be given -" (1951) 2 MLJ 560; S-19-A. Debt scaled down -" Amending Act -" Suit by mortgagee -" Maintainability of suit " (1946) 1 MLJ 136. 20. STAY OF EXECUTION PROCEEDINGS -" Every Court executing a decree passed against a person entitled to the benefits of the this Act, shall on application, stay the proceedings until the Court which passed the decree has passed orders on an application made or to be made under section 19: Provided that where within 60 days after the application for stay has been granted the judgment-debtor does not apply to the Court which passed the decree for relief under section 19 or where an application has been so made and is rejected, the decree shall be executed as it stands, notwithstanding anything contained in this Act to the contrary. Explanation. "- The expression "the court which passed the decree" shall have the same meaning as in the Code of Civil Procedure, 1968. 21. ADJUDICATION IN INSOLVENCY -" 1 The first sentence of original section 21 was re-numbered as sub-section (1) of section 21 and sub-sections (2) and (3) were substituted for the second sentence by section 11 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [(1)] Nothing contained in this Act shall apply to the debts payable by any person who has been adjudicated an insolvent, if prior to the 2 This expression was substituted for the expression "coming into force of this Act" by section 17 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973) [publication of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972, in the Tamil Nadu Government Gazette], a dividend has been declared out of his assets. 1 The first sentence of original section 21 was renumbered as sub-section (1) of Section 21 and sub-section (2) and (3) were substituted for in second sentence by Section 11 of Madras Act XXIII of 1948. [(2)] If a dividend was not been so declared, the Court shall, on application made by the insolvent debtor, the Official Assignee or Official Receiver in whom the property of such debtor has vested, or any other person interested, apply the provisions of this Act to the debts payable by the insolvent debtor if he would have been an agriculturist within the meaning of this Act but for his adjudication in insolvency. (3) if application aforesaid is not made by the Official Assignee or Official Receiver, he shall be impleaded as a party thereto.] 22. SPECIAL PROVISION IN CASE OF CERTAIN SALE OF MOVABLE PROPERTY -" Where, in execution of any decree, any movable property of an agriculturist has been sold on or after the 2 This expression was substituted for the expression "1st October 1937" by section 18 (i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [1st March 1972)], any judgment debtor may apply to the Court for an order that the provisions of 3 This expression was substituted for the expression "section 8 or 9, as the case may be, and of sections 11 and 12" by section 18 (ii), ibid. [sections 8, 11 and 12] be applied to the decree, and the Court, shall, if satisfied that the applicant is an agriculturist entitled to the benefits of those sections, apply the same and order the decree-holder to refund any sum received by him on or after the [1st March 1972] in excess of the amount to which he would have been entitled if the property had-not been sold: Provided that no such order shall be made without notice to the decree-holder and without affording him an opportunity to be heard in the matter. 23. SALES OF MOVABE PROPERTY TO BE SET ASIDE IN CERTAIN CASES "- Where in execution of any decree any immovable property, in which an agriculturists had an interest, has been sold or foreclosed on or after the 1st October 1937, then notwithstanding anything contained in the Indian Limitation Act, 1908 Now the Limitation Act, 1963 Central Act 36 of 1963), or in the Code of Civil Procedure, 1908, and notwithstanding that the sale has been confirmed, any judgment-debtor, claming to be an agriculturist entitled to the benefits of this Act, may apply to the Court within 90 days of the commencement of this Act to set aside the sale or foreclosure of the property, and the Court shall, if satisfied that the applicant is an agriculturist entitled to the benefits of this Act, may apply to the Court within 90 days of the commencement of this Act to set aside the sale or foreclosure of the property, and the Court shall, if satisfied that the applicant is an agriculturist entitled to the benefits of this Act, order the sale or foreclosure to be set aside, and thereupon the sale 1 These words were inserted by the Second Schedule to the Madras Repealing and Amending Act, 1938 (Madras Act XIII of 1938). [or foreclosure] shall be deemed not to have taken place at all: Provided that no such order shall be made without notice to the decree-holder, the auction purchaser, and other persons interested in such sale or foreclosure and without affording them an opportunity to be heard in the matter. 2 This section was inserted by section 12 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [23-A. POWER OF COURT TO SET ASIDE SALE OF IMMOVABLE PROPERTY IN CERTAIN CASES "- Where in execution of any decree, any immovable property, in which any person entitled to the benefits of the 3 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu Agriculturists Relief (Amendment) Act, 1948, had an interest, has been sold or foreclosed on or after the 30th September 1947, and the sale has not been confirmed before the commencement of the said Act or ninety days not elapsed from the confirmation of the sale or from the foreclosure, at such commencement, then, notwithstanding anything contained in the Indian Limitation Act, 1908 Now the Limitation Act, 1963 (Central Act 36 of 1963)., or in the Code of Civil Procedure, 1908, and notwithstanding that the sale has been confirmed, any judgment-debtor claiming to be entitled to the benefits of the said Act, may apply to the Court within ninety days of such commencement or of the confirmation of the sale, whichever is later, to set aside the sale or foreclosure of the property, and the Court shall, if satisfied that the applicant is a person entitled to the benefits of the said Act, order the sale or foreclosure to be set aside, and thereupon the sale or foreclosure shall be deemed not to have taken place at all: Provided that no such order shall be made without notice to the decree-holder, the auction-purchaser, and other persons interested in such sale or foreclosure and without affording them an opportunity to be heard in the matter.] 1 This section was inserted by section 6 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1950 (Tamil Nadu Act XXIV of 1950). [23-B. MODIFICATION IN THE APPLICATION OF SECTION 23-A TO CERTAIN CASES -" The provisions of section 23-A shall apply to a judgment-debtor claiming to be entitled to the benefits of the [Tamil Nadu] Agriculturists Relief (Amendment) Act 1950, subject to the modification that for the reference to the 2 These words were substituted for the word "Madras " by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. [Tamil Nadu Agriculturists Relief (Amendment) Act, 1948, a reference to the [Tamil Nadu] Agriculturists Relief (Amendment) Act, 1950, and for the reference to the 30th September 1947, a reference to the 25th April 1950 shall be substituted.] 3 This section was inserted by section 19 of the Tami Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [23-C. POWER OF COURT TO SET ASIDE SALE OF IMMOVABLE PROPERTY IN CERTAIN CASES "- Where in execution of any decree, any immovable property in which any person entitled to the benefits of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972, had an interest, has been sold or foreclosed on or after the 1st March 1972, and the sale has not been confirmed before the publication of the said Act in the Tamil Nadu Government Gazette, or ninety days have not elapsed from the confirmation of the sale or from the foreclosure, at such publication, then, notwithstanding anything contained in the Limitation Act, 1963 (Central Act 36 of 1963), or in the Code of Civil Procedure, 1908 (Central Act V of 1908), and notwithstanding that the sale has been confirmed, any judgment-debtor claiming to be entitled to the benefits of the said Act, may apply to the court within ninety days of such publication or of the confirmation ninety days of such publication or of the confirmation of the sale, whichever is later, to set aside the sale or foreclosure of the property, and the court shall, if satisfied that the applicant is a person entitled to the benefits of the said Act, order the sale or foreclosure to be set aside, and thereupon the sale or foreclosure shall be deemed not to have taken place at all: Provided that no such order shall be made without notice to the decree-holder, the auction-purchaser, and other persons interested in such sale or foreclosure and without affording them an opportunity to be heard in the matter. 24. CONSEQUENTIAL PROVISION ON SETTING ASIDE OF SALE " 1 These words were substituted for the words "where a sale is set aside under the preceding section" by section 13 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 [Tamil Nadu Act XXIII of 1948) [where a sale is set aside under 2 These words, figures and letters were substituted for the words, figures and letter "section 23 or section 23-A" by section 7 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1950 (Tamil Nadu Act XXIV of 1950). (section 23, section 23-A 3 This expression was substituted for the expression "or section 23-B by section 20 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [section 23-B or section 23-C]], a purchaser shall be entitled to an order for repayment of any purchase money paid by him against the person to whom it has been paid: Provided that no poundage shall be payable in respect of any such sale and provided further that where poundage has been collected the court shall direct the same to be refunded. 4 This section was inserted by section 14 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [24-A. POWER OF COURT TO REJECT CERTAIN CLAIM " If in any suit or proceeding for the recovery of a debt, the Court is satisfied that the claim therein is made in evasion of the provisions of this Act and that the document upon which the claim is based, although purporting to be executed by a different debtor or in favour of a different creditor, was in fact in renewal or part renewal of a prior debt to which the provisions of this Act would have applied, the Court shall disallow the costs: Provided that where in any such suit or proceeding two or more distinct claims are made, the provisions of this section shall apply separately in respect of each such claim.] 25. ALIENATION BY DEBTORS " All alienations of immovable property made by all agriculturist debtor on or after the 5 This expression was substituted for the expression "1st October 1937" by section 21 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [1st March 1972] shall be invalid as against every creditor whose in execution or foreclosure decree has been set aside under section 23 or who became entitled to ratable distribution of the proceeds of such sale under section 73 of the Code of Civil Procedure, 1908. 1 This section was inserted by section 3 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1943 (Tamil Nadu Act XV of 1943), reenacted permanently by section 2 of, and the first Schedule to, the Tamil Nadu Re-enacting and Repealing (No. 1) Act, 1948 (Tamil Nadu Act VII of 1948). This should be deemed to have come into operation on the 27th October 1939. [25-A. APPEALS"(1) An appeal shall lie from any of the following orders passed by a Court under this Act, as if such order related to the execution, discharge or satisfaction of a decree within the meaning section 47 of the Code of Civil Procedure, 1908:- (a) An order under sub-section (1) of section 18 amending or refusing to amend a decree; (b) An order under section 19 amending or refusing to amend a decree or entering or refusing to enter satisfaction in respect of a decree; (c) An order under clause (a) of sub-section (4) of section 19-A declaring the amount due to the creditor or declaring the debt to have been discharged; 2 This clause was inserted by section 15(i) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1948 (Tamil Nadu Act XXIII of 1948). [(cc) An order under clause (b) of sub-section (4) of section 19-A dismissing the application on the ground that the debtor was not an agriculturists;] (d) An order under section 22 directing or refusing to direct the refund of any excess realized in execution of a decree; (e) An order under 3 This words, figures, and letters were substituted by section 8 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1950 (Tamil Nadu Act XXIV of 1950) for the words, figures and letter "section 23 or section 23-A" the words "or section 23-A" having been inserted by Tamil Nadu Act XXIII of 1948, section 15 (ii). [section 23, section 23-A 4 This expression was substituted for the expression "or section 23-B by section 22 of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). (section 23-B or section 23-C) setting aside or refusing to set aside any sale or foreclosure of immovable property; (f) An order under section 24 directing or refusing to direct the repayment of any purchase money realized in execution of a decree. (2) From any order passed on an appeal presented to it under the provisions of sub-section (1) by a Court subordinate to the High Court, an appeal shall lie to the High Court on any of the grounds mentioned in sub-section (1) of section 100 of the Code of Civil Procedure, 1908.] 26. DISTRICT COLLECTOR TO FURNISH INFORMATION AS TO CERTAIN FACTS. -" Any creditor may apply to the Collector of the district in which the creditor believes his debtor to have been or to be assessed to income-tax in terms of proviso (A) to section 3 (ii) or to profession, property or house tax under the Cantonments Act, 1924, in terms of proviso (B) and (C) to that section, for information as to the above facts and the Collector shall thereupon ascertain such information and grant to such creditor a memorandum in the prescribed form as to whether the debtor has been so assessed to income-tax or to profession, property or house tax. Such memorandum shall be received in every Court as evidence of the facts stated therein. 27. EXECUTIVE AUTHORITIES OF LOCAL BODIES TO FURNISH INFORMATION AS TO CERTAIN FACTS -" Any creditor may apply to the 1 These words were substituted for the words "executive authority of a municipality, the president of a local board or the Revenue Officer of the Corporation of Madras" by section 23(i) of the Tamil Nadu Agriculturist Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [executive authority of a municipality, panchayat union or township or the Revenue Officer or Commissioner of the Municipal Corporation of Madras or of Madurai] for information as to whether his debtor was or is assessed to profession, property or house tax in terms of provisos (B) and (C) to section 3(ii), and the executive authority 2 These words were substituted for the words "President or Revenue Officer" by section 23 (ii), ibid. [or Revenue Officer of Commissioner] shall thereupon grant to such creditor, a certificate in the prescribed form as to whether the debtor named in the application has been so assessed to profession, property, or house tax. Such certificate shall be received in every Court as evidence of the facts stated therein. 28. POWER TO MAKE RULES " (1) The 3 This word was substituted for the word "Provincial" by the Adaptation Order of 1950. (State) Government may make for carrying into effect the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the (state) Government may make rules " (a) in regard to any matter, which is required to be prescribed by this Act; (b) prescribing the form of, and the fees to be paid in respect of, applications under this Act; 1 The word "and" was omitted by section 24(i) (a) of the Tamil Nadu Agriculturist Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [ ] 2 This clause was omitted by section 24(i)(b), ibid. [(c) * * *]. 3 These sub-sections were substituted for the original sub-section (3) by section 24(ii) of the Tamil Nadu Agriculturists Relief (Amendment) Act, 1972 (Tamil Nadu Act 8 of 1973). [(3) (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 notification issued under the 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. (4) Every rule made or notification 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.] RULES ISSUED UNDER CLAUSES (a) AND (b) OF SUB-SECTION (2) OF SECTION 28 OF THE TAMIL NADU AGRICULTURISTS RELIEF ACT 1938. In exercise of the powers conferred by clauses (a) and (b) of sub-section (2) of section 28 of the Tamil Nadu Agriculturists Relief Act, 1938, (Tamil Nadu Act, 1938 (Madras Act IV of 1938), the Government of Tamil Nadu are pleased to make the following rules:- RULES 1. For the purposes of proviso (c) to clause (ii) of section 3 of the Madras Agriculturists Relief Act, 1938, the annual rental value of any land which is not appurtenant to any building or, which is occupied by or appurtenant to huts, and whose assessment is not based on the annual rental value or on the capital value shall- (i) in case the land is situated in the City of Madras, be deemed to be the value in respect of which the assessment is fixed by the Commissioner of Corporation of Madras under clause (b) of the proviso to section 102 of the Madras City Municipal Act, 1919, with reference to the extent of the land; and (ii) in case the land is situated in the Province of Madras, be deemed to be 5 per cent of the capital value as determined by the Collector in the manner laid down in the rules under sub-section (3) of section 81 of the Madras District Municipalities Act, 1920. 2. Any tenant desirous of paying into Court any amount towards the rent due or claimed to be due by him, for faslis 1381 or 1380 or both, under sub-section (4) of section 15 of the Act, shall present to the court an application in writing for the purpose. The application shall specify the name and address of the applicant, the amount of rent paid by him into Court, the fasli or faslis for which it is paid and the name and address of the landholder, under-tenure holder, janmi or intermediary to whom it is to be paid. The application shall be signed and verified and the same manner as a pleading under the Code of Civil Procedure, 1908. 3. Where a tenant has paid into court an amount which be believed to be the full amount of the rent due in respect of the holding" (i) for fasli 1381, on or before the 28th February 1973, or; (ii) for fasli 1380, on or before the 28th February 1974, and it is subsequently found by the Court that owing to a bona fide mistake in calculating the price of paddy or other article payable as rent, or the interest on the rent, or otherwise the amount actually paid fell short of the correct rent due for the fasli concerned as finally determined by the Court, the tenant shall be entitled to pay into Court the deficiency within fifteen days of the date on which the Court determined the correct rent; and such payment shall, for the purposes of the Act, be deemed to have been made on the date on which the original payment into Court was made. 4. An application under section 18, 19, 19-A, 20, 22, 23 or 23c of the Act shall be in writing, shall specify the name and address of the applicant, the name and address of the respondent, a clear statement of the facts of the case and the nature of the relief prayed for, and shall be signed and verified in the same manner as a pleading under the Code of Civil Procedure, 1908. RULES "(1) Any debtor may apply to the executive authority of a Municipality, Panchayat, Panchayat Union or Town ship or the Revenue Officer or Commissioner of the Municipal Corporation of Madras or of Madurai for information as to whether such debtor was or is assessed to profession property or house tax in terms of provision (B) and (C) to section 3(ii) of the Act and the executive authority President or Revenue officer or Commissioner shall thereupon grant to such debtor a certificate in Form B appended to these rules with such variations as circumstances may require, as to whether he has been so assessed to profession, property or house-tax. Such certificate shall be received in every court as evidence of the facts state therein" (2) An application under section 26 or 27 of the Act or sub-rule (1) shall be in writing, shall specify the name and address of the applicant, the information required and the name and address of the person in respect of whom, and the purpose for which, such information is required, and shall be signed and verified in the same manner as a pleading under the Code of Civil Procedure, 1908. A single application may be made to cover all the taxes referred to in section 27 of the Act, or in sub-rule (1) in respect of all the four half-years mentioned in provisos (B) and (C) to section 3 (ii) of the Act. (3) In respect of every application under section 27 of the Act or under sub-section (1), there shall be paid to the municipality, Panchayat, Panchayat Union or the Corporation of Madras or of the Madurai as the case may be, a fee of Rupee one in cash for each half-year in respect of which information is applied for. 6. There shall be affixed to every application under section 15 (4) read with rule 2 or under section 18, 19, 19A, 20, 22, 23, 23C or 26 of the Act, a court-fee stamp of the value of Rupees Two. 7. There shall be paid" (a) in respect of every application under sub-section (4) of section 15 of the Act read with rule 2, process fees in accordance with the scale prescribed in item 1 in Appendix III to Order No. 200 of the Standing Orders of the Board of Revenue and B in Respect of every application under section 18, 19, 19-A, 20, 22, [23 or 23C] of the Act, process fees in accordance with the scales prescribed in the Civil Rules of Practice and Circular Orders. 8. (1) A memorandum granted to a creditor under section 26 of the Act shall be in Form A appended to these rules with such variations as circumstances may require. (2) A certificate granted to a creditor under section 27 of the Act shall be in Form B appended to these rules with such variations as circumstances may require. 9. (1) All suits and execution proceedings for the recovery from an agriculturists of the arrears of rent due from to a land-holder or an under-tenure holder under the Madras Estates Land Act, 1908, or to a janmi or intermediary under the Malabar Tenancy Act, 1929, which has accrued for the fasli year 1345 and prior faslis, whether solely or in combination with the arrears of rent which has accrued for fasli 1346 or 1347 or both, pending on the 21st June 1938, or if the rent for fasli 1347 is paid on or before the 30th September 1938 until the 30th September 1939. Provided that nothing in this sub-rule shall be deemed to deprive the agriculturist of any remedy or relief which may be available to him in any such suit or proceeding. Explanation 1. -" In this sub-rule the expression "execution proceedings" shall include the sale of an agriculturist's holding under the provisions of Chapter VI of the Madras Estate Land Act, 1908. Explanation II. " In the sub-rule, the expressions "fasli year" and fasli" shall have the same meaning as in section 15 of the Act. (2) All suits and execution proceedings stayed under sub-rule (1) shall, after the 30th September 1938 or the 30th September 1939, as the case may be, proceed, subject to the provisions of the Act, from the stage which had been reached at the time when they were so stayed. 10. Where a person in whose name an assessment to property or house-tax has been made in terms of proviso (C) to section 3 (ii) of the Act proves that he was not the owner of the property or house assessed, at any time during the period mentioned in the said proviso, such assessment shall not by itself have the effect of excluding such person from the category of "agriculturist" as defined in the said action. FORM A [See RULE 8(1)] Memorandum granted by the Collector of under section 26 of the Madras Agriculturists Relief Act 1938 (Madras Act IV of 1938) Red application from dated Thiru Thirumathi Selvi .of has been assessed to (1) income-tax under in the financial year ending (2) Profession-tax by the cantonment for the half-year ending on a half-yearly income of ..rupees, derived from a profession other than agriculture under (3) Property or house-tax by the cantonment in respect of buildings or lands other than agricultural lands under * The appropriate Act or law under which assessment is made shall be entered here. and that the aggregate annual rental value of such buildings or lands is . Rupees. Signature of the Collector. (1) profession tax for the half-year ending on a half-yearly income of rupees derived from a profession other than agriculture, under (2) property or house-tax in respect of buildings or lands other than agricultural lands under and that the aggregate annual rental value of such buildings or lands is rupees. Signature of the authority granting the certificate. II RULES MADE UNDER SUB-SECTIONS (1) AND (2) OF SECTION 28 OF THE MADRAS AGRICULTURISTS RELIEF ACT, 1938. In exercise of the powers conferred by sub-section (1) and (2) of section 28 of the Madras Agriculturists Relief Act, 1938 (Madras Act IV of 1938), as applied to the partially excluded areas in the Province of Madras, the Government of Madras are hereby pleased to make the following rules " RULES 1. For the purpose of proviso (C) to clause (ii) of section 3 of the Act, the annual rental value of any land which is not appurtenant to any building or, which is occupied by or appurtenant to huts, and whose assessment is not based on the annual rental value or on the capital value shall be deemed to be 5 percent of its capital value as determined by the Agent to the Provincial Government with reference to the sales of similar lands in the vicinity. 2. Any tenant desirous of paying into court any amount towards the rent due or claimed to be due by him for faslis 1381 or 1380 or both, under sub-section (4) of section 15 of the Act, shall present to the court the name and address of the applicant, the amount of rent paid by him into court, the fasli or which it is paid and the name and address of the landholder, landlord, under-tenure holder, janmi or intermediary to whom it is to be paid. The application shall be signed and verified in the same manner as a pleading under the Code of Civil Procedure 1908. 3. Where a tenant has paid or pays into court an amount which he believed or believes to be the full amount of the rent due in respect of the holding- (i) for fasli 1347, on or before the 31st March 1939, or (ii) for fasli 1346, on or before the 31st March 1940, and it is subsequently found by court that owing to a bonafide mistake in calculating the price of paddy or other article payable as rent, or the interest on the rent, or otherwise, the amount actually paid fell short of the correct rent due for the fasli concerned as finally determined by the court, the tenant shall be entitled to pay into court the deficiency within fifteen days of the date on which the court determined the correct rent and such payment shall, for the purposes of the Act, be deemed to have been made on the date on which the original payment into court was made. 4. An application under section 18, 19, 19-A, 20, 22, 22 or 23 of the Act shall be in writing, shall specify the name and address of the applicant, the name and address of the respondent, a clear statement of the facts of the case and the nature of the relief prayed for, and shall be signed and verified in the same manner as a pleading under the Code of Civil procedure, 1908. 5. (1) Any debtor may apply to the executive authority of a municipality, Panchayat, Panchayat Union Township or the Revenue Officer of the Corporation of Madras or of Madurai for information as to whether such debtor was or is assessed to profession, property or house-tax in terms of proviso (B) and (C) to section 3 (ii) of the Act and the executive authority, or Revenue Officer shall thereupon grant to such debtor a certificate in Form B appended to these rules, with such variations as circumstances may require, as to whether he has been so assessed to profession, property or house-tax. Such certificate shall be received in every court as evidence of the facts stated therein. (2) An application under section 26 or 27 of the Act or sub-rule (1) shall be in writing, shall specify the name and address of the applicant, the information required, and the name and address of the person in respect of whom, and the purpose for which, such information is required and shall be signed and verified in the same manner as a pleading under the Code of Civil Procedure, 1908. A single application may be made to cover all the taxes referred to in section 27 of the Act or in sub-rule (1) in respect of all the four half-years mentioned in provisos (B) and (C) to section 3 (ii) of the Act. (3) In respect of every application under section 27 of the Act or under sub-rule (1), there shall be paid to the municipality, in cash for each half-year in respect of which information is applied for. 6. There shall be affixed to very application under section 15 (4) read with rule 2 or under section 18, 19, 19-A, 20, 22, 23, 23C or 26 of the Act, a court-fee stamp of the value of rupees two. 7. There shall be paid- (a) in respect of every application under sub-section (4) of section 15 of the Act read with rule 2, process fees in accordance with the scale prescribed in item 1 in Appendix III to Order No.200 of the Standing Orders of the Board of Revenue; and (b) in respect of every application under section 18, 19, 19-A, 20, 22, 23 or 23C of the Act, process fees in accordance with the scales prescribed in the Civil Rules of Practice and Circular Orders. 8. (1) A memorandum granted to a creditor under section 26 of the Act shall be in Form A appended to these rules, with such variations as circumstances may require. (2) A certificate granted to a creditor under section 27 of the Act shall be in For B appended to these rules, with such variations as circumstances may require. 9. Where a person in whose name an assessment to property or house-tax has been made in terms of proviso (C) to section 3 (ii) of the Act, proves that he was not the owner of the property or house assessed, at any time during the period mentioned in the said proviso, such assessment shall not by itself have the effect of excluding such person from the category of "agriculturist" as defined in the said section. Form A [See rule 8 (1)] Memorandum granted by the Collector of under section 26 of the Madras Agriculturists Relief Act, 1938 (Madras Act IV of 1938) Read application from dated Thiru Thirumathi Selvi of has been assessed to (1) income-tax under *The appropriate Act or law under which assessment is made shall be entered here. in the financial year ending. (2) profession-tax by the cantonment for the half year ending on a half-yearly income of .rupees, derived from a profession other than agriculture under *The appropriate Act or law under which assessment is made shall be entered here. (3) property or house-tax by the cantonment in respect of buildings or lands other than agricultural lands under * The appropriate Act or law under which assessment is made shall be entered here. and that the aggregate annual rental value of such buildings or lands is . Rupees. Signature of the Collector. Form B [See Rules 5 (1) and 8 (2)] Certificate granted under rule 5 (1) of the rules made under Section 28 of the Tamil Nadu Agriculturists Relief Act, 1938 (Tamil Nadu Act IV of 1938) Certificate granted under Section 27 of the Tamil Nadu Agriculturists Relief Act, 1938 (Tamil Nadu Act IV of 1938) Read: Application from dated The executive authority of I. _____________________________________________ the Corporation of The Revenue Officer or Commissioner of Madras/Madurai. Municipality Panchayat Thiru Panchayat Union do hereby certify that Thirumathi Township Selvi has been assessed to -- (1 Profession tax of the half-year ending on a half-yearly income of rupees derived from a profession other than agriculture, under * The appropriate Act or law under which assessment is made shall be entered here. (2) Property or house-tax in respect of buildings or lands other than agricultural lands under * The appropriate Act or law under which assessment is made shall be entered here. and that the aggregate annual rental value of such buildings or land is rupees. Signature of the authority granting the Certificate. III In Exercise of the powers conferred by sub-section (1) and clauses (b) and (c) of sub-Section (2) of Section 28 of the Madras Agriculturists' Relief Act, 1938 (Madras Act IV of 1938). His Excellency the Governor of Madras is hereby pleased to make the following rules." RULES 1. In these rules --- (a) "Act" means the Madras Agriculturists' Relief Act, 1938; (b) "Court" means the court having jurisdiction under these rules; and (c) expressions used in these rules but not defined herein shall have the same meaning as in the Act. 2. (1) Where any debt, other than a decree-debt, is due by any person claiming to be an agriculturist entitled to the benefits of the Act in respect of such debt, the debtor or the creditor, may apply to the court for a declaration as to the amount of the debt due by the debtor to the creditor; Provided that no such application shall be presented or be maintainable if any suit for the recovery of the debt is pending (2) The provisions of sub-rule (1) shall also apply to any person claiming that his debt has been discharged by virtue of the provisions of the Act. 3. (1) Every application under rule 2 shall be in writing and shall be signed and verified in the manner prescribed by the Code of Civil procedure, 1908, for signing and verifying plaints. (2) There shall be affixed to every such application whether by the debtor or by the creditor a court-fee stamp of the value of rupees two. 1 Substituted by G.O.Ms. No. 379 co-operation dt. 2.6.76 published in Notification No. SRO A. 198/76 Part III. Sec. 1407 of T.N.G.G. at page. 322. 4. (1) Every application presented by a debtor shall contain the following particulars, namely. --- (a) the name and address of the applicant; (b) the name and address of the creditor in respect of whose debt the application is presented; (c) a statement that the debtor claims to be an agriculturist entitled to the benefit of the Act in respect of the debt of the creditor as against whom the application is presented; (d) the particulars of the debt in respect of which the declaration is claimed, including all matters necessary to invoke the jurisdiction of the court to have the debt scaled down; and (e) the amount for which the applicant prays that the debt may be reduced. (2) The provisions of sub-rule (1) shall apply mutatis mutandis to an application presented by a creditor. 5. The application shall be rejected if it does not comply with any of the requirements of rule 4. The rejection of an application under this rule shall preclude the applicant from presenting a fresh application. 6. (1) On receipt of an application under rule 4, the court shall, unless it rejects it under rule 5, pass an order fixing a date for hearing the application. (2) Notice of the order under sub-rule (1) shall be served on the earlier and the debtor. 7. On the date originally fixed under rule 6 or on any subsequent date to which the application may be adjourned by the court, the court shall, after taking such evidence or making such enquiry as it may consider necessary, pass such order on the application as it thinks fit. 8. If, at any time, while an application is pending in the court, a suit is filed by the creditor for the recovery of the debt which is the subject-matter of the application, the court shall dismiss the application. 9. The order of the court declaring the amount of the debt under rule 7 shall be subject to appeal and second appeal as if it were a decree in an original suit. 10. The courts having jurisdiction under these shall be the courts which have jurisdiction to entertain suits for the recovery of the debts as unscaled. |
| Tamil Nadu State Acts |