Try this:
DIRECTORY="/home"
MOUNTPOINT=`df "$DIRECTORY" | tail -1 | awk '{ print $1 }'`
MOUNTSET=`/sbin/tune2fs -l $MOUNTPOINT | grep "Default mount options" | grep acl | wc -l`
if [ "$MOUNTSET" = "0" ]; then
echo "Mount point $MOUNTPOINT does not have enabled ACL."
else
echo "Juppi. Mount point $MOUNTPOINT have enabled ACL."
fi
Works fine on Debian 7.