TMI Blog1996 (1) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... Samiti filed a writ petition in the High Court of Madhya Pradesh under Article 226 of the Constitution. According to the Samiti, property tax could not be levied by virtue of the exemption granted under Section 6(a)(iii) of the M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964 (Act No. 14 of 1964) (hereinafter called the 1964 Act ). The provision reads as under: 6. Exemptions.--The tax shall not be leviable in respect of the following properties, namely: (a) buildings and lands owned by or vesting in- (i)-(ii) * * * (iii) a local authority; The expression local authority has been defined in Section 2(e) as under: 'local authority' means a municipal corporation, municipal council, notified area committee, town ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning to be ascribed to the expression for all purposes ? Does it mean that its sweep is wide enough, to include the purpose in regard to the levy of property tax or does it mean, as contended by counsel for the appellants, that its meaning must be limited to the purposes under the 1973 Act? In order to appreciate this contention, we must try to appreciate, what would have been the position if the legislature had not used the words for all purposes . In that case, the provision would have read as: Notwithstanding anything contained in any enactment for the time being in force, every market committee shall be deemed to be a local authority. 4. In that case, by virtue of the non obstante clause, even the market committee would ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to convey the meaning that the provision would have effect for all purposes, i.e., even purposes other than those relatable under the 1973 Act and the Court should not read the words to be imposing a limitation, nor should they be confined to only purposes under the 1973 Act as that would amount to adding words, such as under the Act after the expression all purposes . 6. We have given our considered view to this submission made by the learned counsel for the respondent-Samiti, but we are afraid we cannot accept it. We think that the interpretation placed by the learned counsel for the appellants is more appropriate, having regard to the structure of Section 7(3) and the context in which the words for all purposes have been used. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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