1996 (1) TMI 454

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....s against the Samiti. Thereupon, the 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 munic....

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....eds to say that every market committee shall for all purposes, be deemed to be a local authority. What is 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 sha....