The only question in this revision is whether the debt due to the respondent is exempted under section 4(h) of the Madras Agriculturists Relief Act (IV of 1938).

The facts are simple and are not in dispute. The first petitioner and his father executed a promissory note Exhibit B-1, dated 25th April, 1929, in favour of one Subbarayudu for a sum of Rs. 200. After some renewals of the debt in favour of Subbarayudu and after his death, petitioners executed a promissory note, dated 16th February, 1936, for a sum of Rs 378-4-6 in favour of Perindevamma, wife of Subbarayudu. On 21st February, 1926, Subbarayudu executed a will, where under Perindevamma was given a life-estate in all his properties and the vested remainder was given to his daughter, Ranganayakamma, the respondent herein. Though the definite date of the death of Perindevamma is not known, it is clear from the evidence that she died only subsequent to 24th July, 1938. Ranganayakamma filed S.C. No. 154 of 1944 on the file of the Court of the Subordinate Judge of Guntur for recovery of the amount due under the promissory note and obtained a decree therein. The petitioners filed an application under section 19 of the