Judgment

SUBBA RAO, J.:

This appeal by special leave raises the question whether the expression "income-tax" in cl. (c) of sub-r. (2) of R. 2 of Schedule 1 to the Madhya Pradesh Abolition of Proprietary Rights (Estatet, Mahals, Alienated Lands) Act, l950 (M.P. Act No. .1 of 1951), hereinafter called the Act, includes super-tax.

2. The facts are as follows: The respondent was the zamindar of Bhadra Estate in Balaghat District of Madhya Pradesh. His estate was known as Bahela Zamindari consisting of 78 villages. The Act came into force on January 26, 1951. Under the Act the proprietary rights of the zamindari vested in the State and he became entitled to compensation in respect of the said rights in the said villages under S. 8 of the Act. The compensation was to be determined in accordance with the rules contained in Schedule 1 to the Act. Under R. 8 of Schedule 1 the zamindar would be entitled to compensation at 10 times the net income. 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. On November 30, 1951, the Compensation