(1.) THE question that arises for determination in this civil revn. , appln. is whether the appct. is a debtor within the meaning of the Bombay Agricultural Debtors' Relief Act, and for the purpose of this appln. we are concerned with the definition given in Section 2 (5) (a) of the Act. Section 2 (5) (a) lays down four qualifications which have got to be satisfied before an individual is a debtor within the meaning of the Act, and we are concerned with the third qualification which is :
(2.) THE question that I have to decide is, what is the correct interpretation that should be given to the expression used in this sub-section, "in the two years immediately preceding the date of the coming into operation of this Act. " As I said, the Act came into force on 1-2-1947, which are the two years which immediately preceded that date? Mr. Patel's contention is that I must give to the expression "years" the same meaning that appears in the Bombay Land Revenue Code, and he refers me to Section 2 (15) of the Act which states :
(3.) I, therefore, accept the view taken by both the Cts. below that the appct. is not an agriculturist as he was not cultivating in a season which fell in the year 1946-47. The appln. fails and the rule must be discharged with costs.