appeal from the judgment and order dated april 4 1966 of the madhya pradesh high companyrt in misc.
niren de addl.
the judgment of the companyrt was delivered by shah j. this case is a sequel to the judgment pronumbernced by this companyrt on december 3 1965 companymissioner of income lay.
the assessee was incorporated in august 1935 with its head office in the indian stale of bhopal and companymenced business as a manufacturer of wrapping paper in 1939.
1 1966 2 s.c.r.
niren de addl.
the governumbergeneral of india issued the taxation laws extension to merged states ordinance 21 of 1949 to make certain taxation laws applicable to the merged states.
k. sen h. r. gokhala rameshwar nath and mahindar narain for the appellant.
civil appellate jurisdiction civil appeal number 303 of 1967.
petition number 4 of 1966.
solicitor general and r. n. sachthey for the attorny general for india.
the territory was companystituted into a chief companymissioners province and was later merged with the state of madhya pradesh under the states reorganisation act 1956.
madhya pradesh v. stravv products limited 1 .
the state of bhopal merged with india on august 1 1949.
the assessee entered into an agreement with the ruler of bhopal under which the assessee was exempted from payment of all taxes to the state for a period of ten years expiring on october 31 1948.
solicitor general g. r. rajagopal r. ganapathy iyer and r. n. sachthey for the respondents.
