The interpretation of section 13 (1) of this Finance Act, 1950, is one of the questions argued in these appeals, and the relevant provision of that sub section must be quoted in full "If immediately before the 1st day of April, 1950, there, is in force in any Part B State other than Jammu and Kashmir, or in, Manipur, Tripura or Vindhya Pradesh or in the merged territor of CoochBehar any law relating to income tax or super tax or tax on profits of business, that law shall cease to have effect except for the purposes of the levy, assessment and collection of income tax and super tax in respect of any period not included in the previous year for the purposes of assessment under the Indian Income tax Act, 1922, for the year ending on the 31st day of March, 1951, or for any, subsequent year, or, as the case may be, the levy, assessment and collection of 97 760 the tax on profits of business for any chargeable accounting period ending on or before the 31st day of March 1949.