(1.) THIS is a reference made by the learned Munsif of the Second Court at Sealdah, exercising the powers of a Small Cause Court Judge, under the provisions of Order XLVI, Rule 1 of the Code of Civil Procedure, 1908, and the question referred by the learned Munsif is this: Is succession certificate necessary for the recovery of the arrears of rent in respect of homestead land by the heirs or the legal representatives of a deceased landlord to whom the rent in arrears was due? The question turns solely upon the definition of the word debt contained iii the 4th Section of the Succession Certificate Act (VII of 1889). The word debt as used in that Section is defined as including any debt except rent, revenue or profits payable in respect of land used for agricultural purposes. The only question is, do the words "land used for agricultural purposes" govern the words rent, revenue or profits or whether rent, apart from the question whether or not it is derived from agricultural land, is excluded from the definition of debt as given in that section. It seems tome quite clear on the ordinary grammatical cont struction of the Section that the words land used for agricultural purposes govern the words rent, revenue or profits. It is only in respect of rent, revenue or profits payable in respect of land used for agricultural purposes that a succession certificate is not necessary. The two cases referred to in the reference, one as Nagendra Nath Basu v. Satadal Bisini Basu 3 C. W. N. 294 : 26 C. 533 : 13 Ind. Dec. (N.S) 944 and the other as Mokhoda Dassee v. Nundo Lal Haldar 27 C. 556 : 4 C. W. N. 669 : 14 Ind. Dec. (N.S) 365 do not seem to be opposed to this view. So far as one can gather from the reports of those eases, the land in these oases was land used for agricultural purposes and, therefore, clearly the rent in respect of that land was excepted from the definition of debt in the 4th Section of the Succession Certificate Act. Accordingly, we answer the reference as mentioned above, namely, that succession certificate is necessary for the recovery of arrears of rent in respect of homestead land by the heirs or the legal representatives of a deceased landlord to whom the rent was due. Newbould, J.
(2.) I agree.