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TMI Blog1984 (2) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... lows: "(1) The areas specified in Parts, I, II and III of the Table below shall respectively to the tribal areas within the State of Assam, the State of Meghalaya and the Union Territory of Mizoram. (2) Any reference in the Table below to any district shall be construed as a reference to the territories comprised within the autonomous district of that name existing immediately before the day appointed under cl. (b) of s. 2 of the North Eastern Areas (Reorganisation) Act, 1971; Provided that for the purposes of cls. (a) (f) of sub-para (1) of para 3, para 4 para 5, para 6, sub-para (2), cls. (a), (b) and (d) of sub-para (3) and sub-para (4) of para 8 and cl. (d) of sub-para (2) of para 10 of this Schedule, no part of the area compris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong Municipal Committee was part of Khasi and Jaintia Hills Districts prior to the appointed day mentioned in cl. (b) of s. 2 of the North Eastern Areas (Reorganisation) Act, 1971 is not disputed by the Revenue in the present appeals. What is, however, stated by the ld. Departmental Representative is that in terms of the proviso to sub-para (2) of para20 : no part of the area comprised within the municipality of Shilloong shall be deemed to be within the Khasi Jaintia Hills Districts." According to the Departmental Representative, the AAC ignored to take note of the aforesaid provision. It is also his submission that even the Tribunal did not note the full implication of the aforesaid proviso in their order in ITA Nos. 638 639 (Gau) of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purposes of para 4, 5, and 6; (3) For the purposes of sub-para (2) cl. (a) (b) and (d) of sub-para (3) sub-para 4 of para 8 and cl. (d) of sub-s. (2) of para 10 of the Sixth Schedule. 8. A reference to the above clauses would show that in none of them there is reference to the IT Act. Para 3 deals with the powers of the District Councils and Regional Councils to make laws. Such District Councils and Regional Councils would not be able to make laws regard to the areas comprised within the Municipality of Shillong in respect of allotment, occupation or use or the setting apart of land etc. or any other matter relating to village or town administration including village or town police and public heath and sanitation. Para 4 deals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in cl. (25) of Art. 366 of the Constitution of India who resides in the Municipality of Shillong from any source in the areas covered by Khasi and Jaintia Hills Districts would be exempt from income-tax. 10. Admittedly, in the present case the income derived by the assessee is from areas comprised within Khasi Jaintia Hills District as it was understood immediately before the day appointed under cl. (b) of s. 2 of the North Eastern Areas (Reorganisation) Act, 1971. The contention of the ld. Departmental Representative that relief or exemption under cl. (26) of s. 10 was not available to a person residing in the area comprised within the Municipality of Shillong on account of the restrictive provisions of the proviso to sub-para (2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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