Kapur, J.

1. The controlling question which is raised in this revision is the determination of the meaning of the word "debt" as given in Section 2(6), Displaced Persons (Debt Adjustment) Act, 1951.

2. Nikka Singh and others petitioners entered into a contract with the opposite party for the purchase of 300 pieces of shirting at Rs. 21/14/-per piece. The goods were delivered and a bill was drawn on the purchaser for a sum of Rs. 6,598714/-which was paid. When the goods were" actually received bv the purchasers it was, it is alleged, found that they were not of the requisite quality and therefore there was a breach of warranty by the sellers the opposite party.

3. On 17-2-1952 Nikka Singh and others made an application under Section 13. Displaced Persons (Debt Adjustment) Act for the recovery of Rs. 1,200/- on account of damages of breach of warranty. The respondents in that case who are now the opposite party pleaded that the application was not covered by the provisions of the Act, and several other questions were raised. But the real question that arises is the question of jurisdiction and that" depends upon the meaning to be attached to the word "debts". There is no doub