26. (1) In this Chapter “transferee”, “purchaser” and “mortgagee” include their successors-in-interest. (2) In section 23,-(a) “transfer” does not include partition or until, a decree or order absolute for foreclosure is made, simple or usufructuary mortgage or mortgage by conditional sale;(b) “transferor” includes a person whose interest in any non-agricultural land or portion or share thereof has terminated in the circumstances mentioned in sub-section (2) or sub-section (3) of that section.