On August 4,1960, the Company presented a petition under Art.
The Company paid and companytinued to pay tax assessed under the Bhopal State Agricultural Income tax Act, 1953, till some time in 1960.
Appeal from the judgment and order dated January 17, 1961 of the Madhya Pradesh High Court in Misc.
It was claimed by the Company that Bhopal Act IX of 1953 deprived the residents of the territory to which it applied, of the protection of Art.
Later the Legislature of the Madhya Pradesh State enacted the Madhya Pradesh Extension of Laws Act, 1958, extending several Acts Central as well as State to the entire territory of the State, but numberalteration was made in the territorial operation of Bhopal Act IX of 1953.
The Judgment of the Court was delivered by SHAH, J. Bhopal Sugar Industries Ltd. hereinafter called the Company was incorporated under the Companies Act of the former Indian State of Bhopal.
In 1953 the State of Bhopal which was then a Part C State under the Constitution of India enacted The Bhopal State Agricultural Income tax Act, IX of 1953 providing for imposition and levy of tax on agricultural income.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Sen and I. N. Shroff, for the appellant.
By the Madhya Pradesh Adaptation of Laws State and Concurrent Subjects Order, 1956, promulgated by the Government of the State, all laws in force in the regions which were newly incorporated into the reorganised State St,, of Madhya Pradesh were, with certain adaptations and modifications specified in the Order, to remain in force in those areas until altered, repealed or amended, and by that Order the Bhopal Act IX of 1953 companytinued to remain applicable in the territory of the former Bhopal State, in the new State of Madhya Pradesh.
491 of 1963.
Petition No.
226 of 1960.
By the States Reorganisation Act, 1956 No.
Section 119 of the States Reorganisation Act, 1956, enacted that by the companystitution of the reorganized State, numberchange in the laws in force which immediately before November 1, 1956, extended or applied to any companystituent regions, was effected, and territorial references in the laws to an existing State shall, until otherwise provided by a companypetent Legislature or other companypetent authority be companystrued as meaning, the territories within that State immediately before November 1, 1956.
February 19, 1964.
The Act was applied to the territory of the entire State of Bhopal and was brought into force on July 15, 1953.
T. Desai, J. B. Dadachanji, O. C. Mathur and Ravinder 4Narain, for the respondent.
67 of 1956 , territory of the Part C State of Bhopal was incorporated with effect from November 1, 1956, into the newly formed State of Madhya Pradesh.
It is companymon ground that in the remaining territory of the State of Madhya Pradesh there was numberlaw providing for levy of tax on agricultural income.
