means—
| a) | any person whose estate is under sequestration in terms of the Insolvency Act, 1936 (Act No. 24 of 1936); |
| b) | any insolvent deceased estate which is being dealt with in terms of section 34 (2) of the Administration of Estates Act, 1965 (Act No. 66 of 1965); |
| c) | any juristic person in liquidation which is unable to pay its debts; |
| d) | any person whose estate is being dealt with in terms of section 28(5) of the Agricultural Credit Act, 1966 (Act No. 28 of 1966); |