In this Act, unless there is anything repugnant in the subject or context,— (a) "Court" means a court exercising jurisdiction under this Act; (b) "creditor" includes a decree-holder; (c) "debtor" means a person who at the time when a petition is presented owes debts; (d) "prescribed" means prescribed by rules made under this Act; (e) "property" includes money, goods, things in action, land and every description of property, and also obligations, easements and every description of estate, interest and profit, present or future, vested or contingent.