Summarize the following court judgment. Appeal No. 510/ 1963. Appeal by special leave from the judgment and order dated January 22	 1960 of the Madhya Pradesh High Court in Misc. Petition No. 35 of 1959. B. Sen and I. N. Shroff	 for the appellant. K. N. Rajagopal Sastri and A. G. Ratnaparkhi	 for the respondent. April 22	 1964. The judgment of the Court was delivered by SUBBA RAO	 J. This appeal by special leave raises the question whether the expression "income tax" in cl. (c) of sub r. (2) of r. 2 of Schedule I to the Madhya Pradesh Abolition of Proprietary Rights (Estate	 Mahals	 Alienated Lands) Act	 1950 (M.P. Act No. 1 of 1951)	 hereinafter cal led the Act	 includes super tax. The facts are as follows: The respondent was the zamindar of Bhadra Estate in Balaghat District of Madhya Pradesh. His estate was known as Bahela Zamindari consisting of 78 villages. The Act came into force on January 26	 1951. Under the Act the proprietary rights of the zamindari vested in the State and he became entitled to compensation in respect of the said rights in the said villages under section 8 	of the Act. The compensation was to be determined in ac cordance with the rules contained in Schedule I to the Act. Under r. 8 of Schedule I the zamindar would be entitled to 	compensation at 10 times the net income. The net income would be calculated by deducting from the gross income	 inter alia	 the average of the income tax paid in respect of the income from big forest during 30 agricultural years preceding March 31	 1951. On November 30	 1951	 the Com pensation Officer determined the compensation payable to the respondent at Rs. 2	21	330 12 6. In arriving at that figure he deducted not only the income tax payable by the respon dent but also the super tax and surcharge payable by him. The average of the income tax paid by him during the mateI 30 years was only Rs. 3	760 2 9	 but if the average of 	the super tax and surcharge was included	 the average came 840 to Rs. 7	070 8 0. The result was that the net yearly income of the estate was reduced by Rs. 3	310 5 3 and compensation was paid to him on the basis of the amount so reduced. The respondent moved the Settlement Commissioner under section 15 of the Act for enhancement of the compensation	 but the Commissioner confirmed the order of the Compensation Officer. Thereafter	 the respondent filed an application in the High Court under articles 226 and 227 of the Constitution for quashing the order of the Compensation Officer. The High Court held	 on a construction of the relevant provisions. of the Act	 that super tax should not be taken into account while calculating the compensation payable to the respondent. The State of Madhya Pradesh has filed the present appeal against the order of the High Court. Mr. Sen	 learned counsel for the State	 contends that the object of r. 2(2)(c) is to provide a method for ascertaining the net income of an estate	 that in that context there cannot be any justifiable distinction between income tax and super tax	 for both of them have	 inter alia	 to be deducted from the gross income to arrive at the net income	 and that the Legislature used the word "income tax" in its comprehensive sense so as to take in super tax. He adds that under the Income tax Act super tax is only an additional duty of income tax and	 therefore	 a part of it. Mr. Rajagopala Sastri	 learned counsel for the respondent assessee	 argues that in construing a provision of an ex proprietary Act	 the Court will have to construe such a pro vision strictly and if so construed	 super tax cannot be in cluded in the expression "income tax". He took us through the relevant provisions of the Income tax Act to support his contention that super tax is different in its origin	 description	 scope	 incidents and collection from the income tax. The question turns upon the correct interpretation of r. 2(2)(c) of the rules of Schedule I to the Act. The relevant provisions of the Act and the rule read: Section 8(1) of the Act: "The State Government shall pay to every proprietor	 who is divested of proprietary rights	 compensation determined in accordance with the rules contained in Schedule 1. " Schedule I to the Act Rule 2. The net income of an estate or mahal in the Central Provinces shall be calculated by deducting from the gross income the sums under the following heads	 namely: (c) the average of the income tax paid in respect of the income received from big forest during 841 the period of thirty agricultural years preceding the agricultural year in which the relevant date falls; * * * * * * * Rule 8. (1) The amount of compensation in the Central Provinces and in Berar shall be ten times the net income determined in accordance with the rules herein contained. The combined effect of the said provisions is that for the purpose of ascertaining the net income of an estate one of the deductible items is the average of the income tax paid in respect of the income received from the big forest. That .average is ascertained on the basis of the income tax paid during the 30 agricultural years preceding the agricultural .year in which the relevant date falls. The compensation payable is ten times the net income ascertained under the rules. The relevant date for the purpose of ascertaining the average is the date specified by notification by the State Government under section 3 of the Act: for instance	 if the relevant date falls in the year 1951	 the income tax paid during the years 1921 to 1951 will afford the basis for arriving at the average. To appreciate the distinction between the concepts of income tax and super tax a brief history of their incidents will not be inappropriate. Under the Income tax Act of 1886 the total income from various sources was not the criterion for assessment but the different sources alone were the basis for it. For the first time the 1918 Act introduced the scheme of total income for the purpose of determining the rate of tax. Under that Act several heads were enumerated	 under which the income of an assessee fell to be charged. The 1922 Act went further and enacted that loss under one head of "income" can be set off against the profit under another head. Till the 1922 Act super tax was separately levied. It was first introduced by the Super tax Act of 1917 and then it was replaced by the 1920 Act. Only in 1922	 for the first time	 it was incorporated in the Income tax Act. Though both the taxes are dealt with by the same Act	 their distinctive features are maintained. As regards income tax	 in the words of a learned author	 "section 3 charges the total income	 section 4 define its range	 section 6 qualifies it and sections 7 to 12 quantify it. " There are various other sections which provide the machinery for the ascertainment of the total income for assessment and recovery of tax. As regards super tax	 a separate chapter viz.	 Ch. IX	 deals with it; it comprises sections 55 to 58. Section 55 is the charging section for the purpose of super tax; under that section	 "In addition to the income tax charged for any year	 there shall be charged	 levied and paid for that year in respect of the total income of the 842 previous year. . . an additional duty of income tax (in this Act referred to as super tax) at the rate or rates laid down for that year by a Central Act". Section 56 says that for the purpose of super tax	 except in specified cases	 the total income shall be the total income as assessed for the purpose of income tax. Section 56A exempts from super tax certain dividends. Section 58(1) applies by reference to supertax certain provisions of the Act relating to the charge	 assessment	 collection and recovery of income tax. It would be seen from this Chapter that though super tax is described as an additional duty of income tax it is not incorporated in the income tax 	 its identity is maintained. A self contained chapter deals with the charge	 assessment	 collection and recovery of super tax. There are essential differences between the two taxes emanating not only from the express provisions contained in Ch. IX but also from the omission to apply the specified sections of the Act to the said tax. Successive Finance Acts also made a distinction between the two taxes. This is not the occasion to notice in detail the differences between the two taxes. It is enough to state that there are pronounced differences between the incidents of the twotaxes. But two relevant differences may be noticed	 namely	(i) though both the taxes are assessed on the total income ofa person	 the total income for the purpose of income tax is computed on the basis of income classified and chargeable under the different heads mentioned in section 6 of the Act	 whereas super tax is not concerned with the different heads	 but is payable on the total income so ascertained 	 and (ii) while super tax	 except in a few cases	 is payable by the assessee direct	 the income tax is payable by him direct as well as by deduction. While in the case of income tax by reversing the process the tax attributable to a particular source can be ascertained	 in the case of super tax no such process is possible as the said liability springs into legal existence only after the total income is ascertained. The only possible method by which the said tax may be split up is by working out the proportion of the tax payable by the assessee in respect of an income from a particular source on the basis of the ratio the said income bears to the total income. But this method is not sanctioned by the Act. It is not legally possible to predicate what particular part of the super tax is attributable to an income from a particular source	 for	 unlike in the case of income tax	 total income alone is the criterion and the income from different sources is not relevant. To illustrate: super tax is now levied on income over certain level at present Rs. 25	000/ . If "A 's" total income is Rs. 35.000/ made up of Rs. 20	000/ from big forest and Rs. 15	000/ from other sources	 what is the super tax attributable to the income from the big forest? The answer is	 it is not possible to do so. 843 With this background let us give a close look to the provisions of r. 2(2)(c) of Schedule I to the Act. The legislative intention is manifest from the express language used and also by internal evidence. With the knowledge that under the Income tax Act two separate duties	 namely	 in come tax and super tax	 are imposed	 the Legislature has used the expression "income tax". If the intention was to refer to both the taxes	 it would have stated "income tax and super tax". The mention of the one and the omission of the other is a sure indication of its intention. The qualification that income tax paid should have been in respect of the income received from the big forest neces sarily excludes super tax	 for under the Income tax Act no super tax is payable in respect of the income received from big forest	 but only in respect of the total income. As we have pointed out earlier	 it is not legally possible to disintegrate and allocate a portion of the super tax to the income attributable to the big forest. It is not paid in respect of the income from the big forest	 but is paid only in respect of the total income. If the contention of the appellant prevails	 though the income from big forest falls below the taxable income	 it will be deducted if	 in combination with the income from other sources	 the income goes up to the taxable level. In that event super tax not payable in respect of the income from big forest will have to be deducted. That apart	 the rules made under the Act do not provide for any machinery for allocating the super tax payable on the total income among the different sources. It is said that the same difficulties are present even in the case of income tax. Though income tax is also a tax on the total income of an assessee	 the Act	 as we have indicated earlier	 provides for computing the income under different heads and	 therefore	 it is not inappropriate to describe a particular tax as attributable to an income from a particular head	 but it would wholly be inappropriate to describe that a part of the super tax is payable in respect of an income from a particular source. The argument of Mr. Rajagopala Sastri	 learned counsel for the respondent	 that the 30 years mentioned in the rule takes us back to a period when there was no super tax appears to be not sound	 for	 as we have stated earlier	 supertax was payable in one form or other from the year 1917. That apart	 if the income tax takes in super tax	 the nonexistence of super tax in a particular year does not make any difference in ascertaining the average	 for the income tax for that year will be the income tax without the addition of super tax. This circumstance is not	 therefore	 of much relevance and we exclude it from our consideration. 844 The argument that if the Legislature intended not to exclude super tax from the gross income	 it would have expressly stated so in the rule is an attempt to put the shoe on the wrong foot. The proper approach	 particularly in the case of an exproprietary statute	 is to ask the question why the Legislature did not expressly mention super tax	 if it in tended to do so. The use of one of the two well understood expressions is	 on the other hand	 an indication that the Legislature provided for the deduction of the one used and not of the other omitted. The reason for the rule	 if it is	 legitimate to speculate	 appears to be that as it is concerned with the calculation of the net income from the estate after making certain deductions	 only those deductions	 which have a direct relation to that income are allowed. If the other construction prevails	 speculation would take the place of certainty and super tax not paid factually in respect of the income from big forest would have to be deducted. Such a construction defeats the purpose of the rule. Some of the decisions cited at the Bar may now be noticed. Lord Sumner pithily remarks in Brooks vs The Commissioner of Inland Revenue(1): ". for super tax tax is another and a new tax none the less	 though it is an additional duty of Income Tax. " In Bates	 In re: Selmes vs Bates(2)	 a testator gave to his wife by his will "such a sum in every year as after deduction of the income tax for the time being payable in respect thereof will leave a clear sum of pound 2000. " It was held that the wife was entitled to the pound 2000 free of income tax only and was not entitled to payment of any sum in respect of super tax. There the trustees were directed to pay the annuity after deducting the income tax in respect of that annuity. Rejecting the argument advanced on behalf of the wife that the said annuity should be free from super tax also	 Russell. J.	 observed: "Now super tax was not a charge in respect of any particular annuity or sum	 but was a charge in respect of the recipient 's whole income and was not a matter with which the trustees would be charged or concerned at all	 and	 in his opinion	 what the testator had done was to give the widow the yearly sum of pound 2500 clear of all deductions	 for which the trustees were accountable	 but that did not include super tax	 which she must pay herself." (1)(19l4) 7 T. C. 2 3 6	 2 5 section 2 	 159 160	 161	 845 The learned Judge proceeded to state: "No super tax is really payable 'in respect of ' this sum. " It is true that the said judgment turned upon the provisions of a particular will	 but the reasoning is helpful. There	 income tax was deductible in respect of the sum bequeathed	 here income tax is deductible in respect of the income re ceived from big forest. As super tax is not a charge in respect of the income from big forest	 on the parity of reasoning it shall be held that the word "income tax" used in cl. (c) of r. 2(2) of Schedule I to the Act excludes super tax. In Reckitt	 In re: Reckitt vs Reckitt(1)	 a fund was bequeathed to trustees upon trust for investment and to pay out of the income of the investments "the annual sum of pound 5000 free of income tax" during the life of the annuitant. The Court of Appeal held that the annuitant was entitled to have the sum paid to her without deduction on account of super tax and that the trustees must pay the super tax payable in respect of that sum out of the income of the fund. The conclusion turned upon the provisions of the will. Lord Hanworth	 M.R.	 distinguished the decision in Bates	 In re: Selmes vs Bates(2) on the ground that Russell	 J.	 founded his judgment upon the reference to deductions and also upon the direction to	 the trustees that specified sum should be paid after deduction of income tax in respect thereof and proceeded to observe that in the case before them no reference was made to	 the system	 or the power of the trustees to make deductions . and that it was simply that a total sum in each year was to be paid free of income tax. That decision may be right or wrong on the construction of the will before the Court of Appeal	 but the features which distinguished Bates case from the decision in Reckitt 's case are also present in the case before us now. Here also the rule empowers the prescribed authority to deduct from the gross income incometax paid in respect of the income received from big forest. The earlier decision is more in point to the present case than the later. Be that as it may	 the English decisions on the construction of will are not of much help in construing the express provisions of r. 2(2)(c) of Schedule I to the Act: they shall be construed on their own terms. Having regard to the terms of the rule	 we have come to the conclusion that in come tax does not take in super tax. In the result	 the appeal fails and is dismised with costs Appeal dismissed.

The respondent was an owner of an estate in Madhya Pradesh. Under the provisions of the Madhya Pradesh Abolition of Proprietary Rights (Estates	 Mahals	 Alienated Lands) Act	 1950 the respondent 's estate was vested in the State and he became entitled to compensation. The compensation was to be paid at the rate of ten times the net income. The net in come would be calculated by deducting from the gross income	 inter alia	 the average of the income tax paid in respect of the income from big forest during 30 agricultural years proceeding March 31	 1951. In calculating the net income the Compensation Officer deducted not only income tax but also super tax and the respondent appealed to the Settlement Commissioner against the deduction of super tax. On the rejection of the appeal the respondent filed a writ petition in the High Court and the High Court held that on a construction of the various provisions of the Act it was wrong to deduct the super tax while calculating the compensation payable to the respondent. The appellant filed this appeal on special leave granted by this Court. It was contended on behalf of the appellant that the object of the r. 2(2) (c) of Schedule I to the Act is to provide a method for ascertaining the net income of an estate and therefore there cannot be any distinction between income tax and super tax and the expression "income tax" has been used comprehensively to include super tax also. The contention on behalf of the respondent was that from a historical point as well as from the provisions of the Act it is seen that income tax and super tax were distinct and separate and the former does not include the latter. Held:(i) There are two essential differences between income tax and super tax. They are (1) though both the taxes are assessed on the total income of a person	 the total income for the purpose of income tax is computed on the basis of income classified chargeable under the different heads mentioned in section 6 of the Income tax Act whereas super tax is not concerned with the different heads	 but is payable on the total income so ascertained and (2) while super tax 1	 except in a few cases	 is payable by the assessee direct	 the income tax is payable by him direct as well as by deduction. (ii)Examining the provisions of r. 2(2)(c) Schedule I of the Act it is evident that with the knowledge that under the In come tax Act two seperate duties namely income tax and super tax are imposed the Legislature has used the expression "income tax". If the intention was to refer to both the taxes it would have stated income tax and super tax. The mention of the one and the omission of the other is a sure indication of its intention. The qualification that income tax paid should have been in respect of the income received from the big 839 forests necessarily excludes super tax for under the Income tax Act no super tax is payable in respect of the income re ceived from big forest but only in respect of the total income. (iii)Having regard to the terms of r. 2(2)(c) of Sche dule I to the Act it is clear that income tax does not take in super tax. Case law reviewed. Brooks vs Commissioner of Inland Revenue	 	 Bates. In re: Salmea vs Bates	 and Reckitt vs Reckitt