1. This is a revision petition preferred against the order of the learned IX Assistant Judge, City Civil Court, Madras, allowing a petition filed by the respondent who is the defendant in the suit O.S. No. 4682 of 1976, praying for stay of the suit under the provisions of the Tamil Nadu Act 16 of 976.

2. The learned Assistant Judge has found that the petitioner was an indebted person and that the allegation of the respondent-plaintiff that the petitioner was assessed to sales tax has not been substantiated. The learned Assistant Judge repelled the contention of the respondent-plaintiff that the debt was incurred after the Tamil Nadu Indebted Persons (Temporary Relief) Act of 1976, came into force and as such defendant cannot avail himself of protection under the Act.

3. The Tamil Nadu Indebted Persons (Temporary Relief) Act of 1976, came into force in July 1975. The debt in respect of which the revision petitioner-plaintiff filed the suit was incurred in April 1976. The question is whether the Act would apply even to the case of persons who became indebted after the Act came into force. The definition of debt as contained in S. 2(1) of the Act runs as follows:

“debt mean