Section 35(6)(iv) in The M.P. Vanijyik Kar Adhiniyam, 1994
(iv)[...] [The word 'Development' omitted by Section 7 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997) w.e.f. 1-9-97.] Authorities constituted under any law for the time being in force.