Thereafter, the respondent filed an application in the High Court under Arts.
The respondent moved the Settlement Commissioner under s. 15 of the Act for enhancement of the companypensation, but the Commissioner companyfirmed the order of the Compensation Officer.
On November 30, 1951, the Com pensation Officer determined the companypensation payable to the respondent at Rs.
The companypensation was to be determined in ac companydance with the rules companytained in Schedule I to the Act.
3,760 2 9, but if the average of ,the super tax and surcharge was included, the average came to Rs.
The result was that the net yearly income of the estate was reduced by Rs.
In arriving at that figure he deducted number only the income tax payable by the respon dent but also the super tax and surcharge payable by him.
Appeal by special leave from the judgment and order dated January 22, 1960 of the Madhya Pradesh High Court in Misc.
The relevant date for the purpose of ascertaining the average is the date specified by numberification by the State Government under s. 3 of the Act for instance, if the relevant date falls in the year 1951, the income tax paid during the years 1921 to 1951 will afford the basis for arriving at the average.
7,070 8 0.
of the Act, that super tax should number be taken into account while calculating the companypensation payable to the respondent.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
35 of 1959.
Sen and I. N. Shroff, for the appellant.
The State of Madhya Pradesh has filed the present appeal against the order of the High Court.
c of sub r. 2 of r. 2 of Schedule I to the Madhya Pradesh Abolition of Proprietary Rights Estate, Mahals, Alienated Lands Act, 1950 M.P. Act No.
The judgment of the Court was delivered by SUBBA RAO, J. This appeal by special leave raises the question whether the expression income tax in cl.
The net income would be calculated by deducting from the gross income, inter alia, the average of the income tax paid in respect of the income from big forest during 30 agricultural years preceding March 31, 1951.
The Act came into force on January 26, 1951.
The average of the income tax paid by him during the mateI 30 years was only Rs.
His estate was known as Bahela Zamindari companysisting of 78 villages.
510/ 1963.
Petition No.
April 22, 1964.
Under r. 8 of Schedule I the zamindar would be entitled to ,compensation at 10 times the net income.
N. Rajagopal Sastri and A. G. Ratnaparkhi, for the respondent.
The facts are as follows The respondent was the zamindar of Bhadra Estate in Balaghat District of Madhya Pradesh.
1 of 1951 , hereinafter cal led the Act, includes super tax.
2,21,330 12 6.
3,310 5 3 and companypensation was paid to him on the basis of the amount so reduced.
