For the purposes of this Act — — (U.P. Act No. XIII of 1940)

3. For the purposes of this Act — (a) in any proceeding relating to an advance, pending when this Act comes into force or instituted thereafter, the status of the debtor who is a party to such proceeding shall be deemed to be the status which he had, at the commencement of the Act, or on the date of the institution of the proceedings, as the case may be ; (b) rent which has been remitted or suspended either in whole or in part, on account of a failure of the crop shall be deemed to be payable in the year in which it was so remitted or suspended ; (c) local rate in respect of which a notification of exemption has been issued under the provisions of section 15 of the United Provinces Local Rates Act, 1914 shall be deemed to be payable ; (d) a joint proprietor or a joint tenant shall be deemed to be the proprietor or tenant of so much of the joint property or joint tenancy, not being the property or tenancy, as the case may be, of a joint Hindu family, as appertains to his share ; Explanation (e) where the aggregate of the rent and ten times the local rate, if any, payable by a joint Hindu family — (i) does not exceed one thousand rupees, such family and every member of it shall be deemed to be an agriculturist ; (ii) exceeds one thousand rupees, a member of such family shall be deemed to be an agriculturist only if the aggregate of the rent and ten times the local rate payable in respect of his share and the shares of his male lineal ascendants and descendants in the joint family property, does not exceed one thousand rupees : Provided that no joint Hindu family or any member of it shall be deemed to be an agriculturist if such family or member is assessed to income -tax, or in the case of a member of such family if the aggregate of the rent and ten times the local rate payable in respect of such member's share and the shares of his male lineal ascendants and descendants in the joint family property and in respect of his selfacquired property , if any, exceeds one thousand rupees ; (f) a loan shall not be deemed to be due jointly from an agriculturist or workman and another person if such other person's liability in connexion with such loan is that of a surely and such person and such agriculturist or workman shall not be deemed to be joint debtors.

Section 3