Patanjali Sastri, J.-These connected appeals arise out of an application made by the respondent-creditior under section 19-A of the Madras Agriculturists Relief Act. He alleged that the debtors, who are five in number, were not agriculturists entitled to the benefits of the Act; but prayed that if for any reason they were found to be agriculturists within the meaning of the Act, the Court should ascertain the sum properly payable under the mortgage executed in his favour. In support of his case that the debtors were not agriculturists, he filed certain certificates (Exs. P-3 to P-7) granted by the Commissioner, Coconada Municipality, which, he claimed, showed that the respondents who were said to be undivided were assessed during 1935-1937 to house and land tax in respect of properties whose annual rental value exceeded Rs. 600 so as to bring them within the mischief of proviso (C) to section 3(ii) of the Act. The debtors pleaded that they were divided and that if their individual shares in the properties were alone taken into account as they should be, the proportion of the annual rental value attributable to each of such shares would be well below the statutory limit of Rs. 600.

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