Wadsworth, J.

1. The question in this petition is whether defendants are entitled to the benefits of the Madras Agriculturists Relief Act. It has been found by the learned District Munsiff from whom a report was obtained, that the defendants have not been assessed to property tax on an aggregate annual rental value of Rs. 600 and that therefore Proviso (c) to Section 3 of the Act does not apply to them.

2. The remaining question is whether the mortgage in respect of which the decree was passed comes within Section 4(d) of the Act, that is to say, whether it is a debt contracted on the security of house property alone in a Municipality. The relevant clause of the mortgage deed recites certain boundaries within which the one-fourth share of two items is conveyed. The first item is a vacant site (Kalimanai Nilam) in the south-western side, its measurements being recited, and the second item is another site with a shop building thereon in the north-western side of the area within the boundaries. The question is whether the first item, that is, the vacant site in the south-western side of this area, can be termed "house property". If it can, then the mortgage is a debt contracted on