State Of Madhya Pradesh & Ors. vs Sirajuddin Khan

Authority: Supreme Court Date: 1964-04-22 Section: 4, 95, 97, 99 Acts: Madhya Pradesh Abolition of Proprietary Rights (Estates, Mahals, Alienated Lands) Act, 1950 (M.P. Act No. 1 of 1951), Income Tax Act 1922, Constitution of India Result: Assessee Citation: (1964) 53 ITR 158 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeal No. 510 of 1963
Whether the expression 'income-tax' in clause (c) of sub-rule (2) of rule 2 of Schedule I to the Madhya Pradesh Abolition of Proprietary Rights Act, 1950 includes super-tax --- Held No.

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