STATE OF MADHYA PRADESH AND ORS. vs SIRAJUDDIN KHAN

The Supreme Court held that under the Madhya Pradesh Abolition of Proprietary Rights (Estates, Mahals, Alienated Lands) Act, 1950, the term 'income-tax' in r. 2(2)(c) of Schedule I does not include 'super-tax'. The Court established that income-tax and super-tax are distinct, with different bases for assessment and payment. The High Court's decision to exclude super-tax from the compensation calculation was upheld, affirming the respondent's entitlement to compensation based solely on income-tax deductions.