(1.) This is an appeal by special leave from an order of the Board of Revenue, United Provinces of Agra and Oudh, dated 19 - 1 - 1943, which affirmed an order dated 30 - 9 - 1942, passed by an Assistant Collector, Gorakhpur District, under the United Provinces Encumbered Estates Act, 1934, in the course of execution proceedings for the liquidation of debts under the Act.
(2.) The question which the Board has to decide in this appeal may be stated as follows:-
(3.) When members of a joint Hindu family who are agriculturists against whom decrees have been passed, apply under S. 4, United Provinces Encumbered Estates Act, 1934 (hereinafter called the Act of 1934), for relief under the Act, is the family to be treated as a single unit, i.e. as one "agriculturist" only, for the purposes of Ss. 17 (1) (a) and 19, United Provinces Debt Redemption Act (hereinafter called the Act of 1940), or is each member to be treated individually as an "agriculturist" with respect to his share of the family lands, for the purposes of those sections ?