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1964 (4) TMI 11 - SUPREME COURTWhether 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 (Estates, Mahals, Alienated Lands) Act, 1950 (M. P. Act No. 1 of 1951) includes super-tax? Held that:- The English decisions on the construction of wills are not of much help in construing the express provisions of rule 2(2)(c) of Schedule I to the Act, they shall be construed on their own terms. Having regard to the terms of the rule, we have come to the conclusion that income-tax does not take in super-tax. Appeal dismissed.
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