https://www.taxtmi.com/caselaws?id=293879 The Act, being a beneficial local statute, must be construed to advance relief for agricultural labourers, rural artisans and small farmers. For entitlement to relief, the relevant test is whether the individual debtor personally satisfies the statutory requirements of small farmer status and principal livelihood from agriculture; the holdings of minor children are not to be clubbed with the debtor's holding if that would defeat relief otherwise available. On that construction, the debtor's own holding alone was reckonable and relief was available. en-us Tue, 05 Oct 1993 00:00:00 +0530 Sat, 06 Mar 2021 17:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293879 The Act, being a beneficial local statute, must be construed to advance relief for agricultural labourers, rural artisans and small farmers. For entitlement to relief, the relevant test is whether the individual debtor personally satisfies the statutory requirements of small farmer status and principal livelihood from agriculture; the holdings of minor children are not to be clubbed with the debtor's holding if that would defeat relief otherwise available. On that construction, the debtor's own holding alone was reckonable and relief was available. Case-Laws Indian Laws Tue, 05 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293879