Section 12(q) in The M.P. Vidyut Pradaya Upakram (Arjan) Adhiniyam, 1974
(q)amounts which are already due from or become due from the licensees in respect of their transactions up to and inclusive of the vesting date under the Income Tax Act, 1961 (No. 43 of 1961), the Excess Profits Tax Act, 1940 (No. 15 of 1940), the Business Profits Tax Act, 1947 (No. 21 of 1947). the Indian Income Tax Act, 1922 (No. 11 of 1922), the Wealth Tax Act, 1957 (No. 27 of 1957), the Expenditure Tax Act, 1957 (No. 29 of 1957), the Gift Tax Act. 1958 (No. 18 of 1958), the Super Profits Tax Act, 1963 (No. 14 of 1963), and the Companies (Profits) Sur Tax Act, 1964 (No. 7 of 1964);
