https://www.taxtmi.com/caselaws?id=188785 The deeming provision in Section 7(3) of the M.P. Krishi Upaj Mandi Adhiniyam, 1973 was construed as operating within the scheme and purposes of that Act, not as conferring a universal status of local authority for every statute. The phrase "for all purposes" was held to have meaning, but not to extend so far as to defeat the separate exemption framework under Section 6(a)(iii) of the M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964. On that construction, a market committee was not entitled to property tax exemption under the 1964 Act, and the property tax levy was upheld. en-us Wed, 10 Jan 1996 00:00:00 +0530 Fri, 16 Dec 2016 14:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188785 The deeming provision in Section 7(3) of the M.P. Krishi Upaj Mandi Adhiniyam, 1973 was construed as operating within the scheme and purposes of that Act, not as conferring a universal status of local authority for every statute. The phrase "for all purposes" was held to have meaning, but not to extend so far as to defeat the separate exemption framework under Section 6(a)(iii) of the M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964. On that construction, a market committee was not entitled to property tax exemption under the 1964 Act, and the property tax levy was upheld. Case-Laws Indian Laws Wed, 10 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188785