Section 2 in The Madhya Bharat Taxes On Income (Validation) Act, 1954
2. Definitions. In this Act, unless the context otherwise requires,--
(a)" Finance Act" means the Finance Act, 1950 (25 of 1950 );(b)" relevant Madhya Bharat law" means any of the following laws which may be applicable in the circumstances of a particular case, that is to say,--(i)The Indore Industrial Tax Rules, 1927 ;(ii)The Indore Excess Profits Duty Order, 1944 ;(iii)The Gwalior War Profits Ordinance, Samvat 2001 ; and(iv)any law in force immediately before the commencement of the Finance Act in that part of the State of Madhya Bharat which corresponds to the territory comprised in the former Indian State of Ratlam, in so far as such law relates to a tax on profits of business;(c)" relevant period" means either of the periods referred to in sub- section (1) of section 13 of the Finance Act, according as the tax is a tax on income or a tax on profits of business.
