AIR 1965 SUPREME COURT 198 ::1964 53 ITR 158 ::1964 2 ITJ 157 ::1964 MPLJ 483 ::1964 Mah LJ 435 ::1964 JabLJ 508 ::1964 7 SCR 838 ::1964 2 SCJ 349 ::1965 (1) SCWR 103

Supreme Court Of India

(From Madhya Pradesh : 1960 MPC 176)22nd April, 1964

Hon'ble Judge(s): K. Subba Rao, J. C. Shah, S. M. Sikri , JJJ

(A) Madhya Pradesh Abolition of Proprietary Rights (Estates, Mahals, Alienated Lands) Act (1 of 1951) , R.2(2)(c)— Tenancy Laws - Compensation - Determination of - Deduction from gross income - Income-tax - Deduction of Expression "income-tax" as used in R.2(2) (c) does not include super-tax. On the question whether income-tax includes super-tax, the legislative intention is manifest from the express language used in R. 2(2)(c) of the Rules in Sch. I to the Act and also by internal evidence. With the knowledge that under the Income-tax Act, 1922, two separate duties, namely, income-tax and super-tax, are imposed, the Legislature has used the expression "income-tax". If the intention was to refer to both the taxes, it would have stated "income-tax and super-tax" The mention of the one and the omission of the other is a sure indication of its intention @page-SC199 Having regard to the terms of the rule the expression "income-tax" in cl. (c) of sub-r. (2)of Rule 2 of Schedule I to the Madhya Pradesh Abolition of Proprietary Rights (Estates, Mahals, Alienated Lands) Act 1950, does not include super-tax.(Para 1 7 11) (B) Income-Tax Act (11 of 1922) , S.3, S.55— Income-tax and super-tax - Differences between. ....