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Issues:
Interpretation of the term "local authority" under the M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964. Scope and applicability of Sub-section (3) of Section 7 of the M.P. Krishi Upaj Mandi Adhiniyam, 1973. Analysis: Issue 1: Interpretation of the term "local authority" under the M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964. The Property Tax Officer imposed property tax on lands and buildings vested in the Krishi Upaj Mandi Samiti, Guna, which objected to the levy, citing exemption under Section 6(a)(iii) of the 1964 Act. The definition of "local authority" under the 1964 Act did not explicitly include a samiti. However, the Samiti argued that under Section 7(3) of the 1973 Act, every market committee is deemed to be a local authority "for all purposes." The High Court held that this deeming provision would make the Samiti exempt from property tax under the 1964 Act. Issue 2: Scope and applicability of Sub-section (3) of Section 7 of the M.P. Krishi Upaj Mandi Adhiniyam, 1973. The crucial question was the interpretation of "for all purposes" in Section 7(3) of the 1973 Act. The appellants contended that this provision was intended to limit the Samiti's status as a local authority to purposes under the 1973 Act only, not extending to other statutes. They argued that the inclusion of "for all purposes" was deliberate and indicated a restriction to the 1973 Act. Conversely, the respondent-Samiti argued that "for all purposes" should be interpreted broadly, encompassing all purposes, not just those under the 1973 Act. However, the Supreme Court upheld the appellants' contention, stating that the provision's language and context supported a limited interpretation, restricting the Samiti's status as a local authority to purposes under the 1973 Act. In conclusion, the Supreme Court allowed the appeal, setting aside the High Court's decision and affirming the Property Tax Officer's authority to levy and enforce property tax on the Krishi Upaj Mandi Samiti, Guna.
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