1. The only question for decision in this Civil Revision Petition is whether the petitioner can be deemed to be an agriculturist with reference to the definition in Section 3 of Madras Act IV of 1938. The objection raised was that he was the landholder of an estate in respect of which a sum exceeding Rs. 100 was paid as 'quit rent, jodi, kattubadi, poruppu or the like.' The learned District Judge has not given a precise finding as to the amount payable by the petitioner in respect of the eight villages of which he admits possession but has come to the conclusion that on his admissions the petitioner is disqualified from claiming to be an agriculturist. In the Memorandum dated 6th July, 1938, the petitioner has admitted possession of eight villages in respect of which he pays as jodi, Rs. 6-4-0 only, though he pays approximately Rs. 72, Rs. 339 and Rs. 244 respectively for kaval fees, road-cess and water-charges. The learned District Judge has lumped all these four charges together and has treated them as coming within the description of 'quit rent, jodi, kattubadi, poruppu or the like', so as to disqualify the petitioner from claiming to be an agriculturist. I do not know the source from which the phrase just quoted was taken in drafting this Act, but a similar phrase is found in the Full Bench ruling of this Court reported at. Lakshminarayana Pantulu v. Venkatrayanam (1879) 8 M.L.J. 43 : I.L.R. 21 Mad. 116 , where Mr. Justice Subramanya Aiyar refers to the amount of quit rent or kattubadi, jodi, poruppu or by whatever other name it may be known, payable by them to Zamindars or others under grants creating inams.' Wilson's Glossary defines jodi, kattubadi and poruppu all as meaning quit rent; and it is, I think, a matter of common knowledge that in revenue parlance these four terms are used according to precedent or local custom without any appreciable difference in their significance, that is to say, all four terms denote quit rent on inams payable to a superior landlord or to the Government. When it is conceded that the four specified terms all mean quit rent, I think it follows that the phrase 'or the like' must also be taken to denote any other payment in the nature of quit rent on an inam. If it had been the intention to take into consideration payments to Government for services rendered such as kaval fees, payments to local authorities for the maintenance of communications such as road-cess or payments to the Revenue Department for the supply of additional water such as water cess, the Legislature would have indicated more clearly that such charge's had to be taken into consideration. I am therefore of opinion that the phrase 'quit rent, jodi, kattubadi, poruppu or the like' refers only to payments in the nature of quit rent on inams, whatever be the name by which they are denoted and does not include charges for police, for roads, for water and similar dues levied for services rendered1 by the state or by a local authority. The revision petition is therefore allowed with costs and the District Judge will be directed to dispose of the petition after recording findings on the several contentions raised. Both sides will be permitted to adduce evidence. Costs here will come out of the insolvent's estate.