Book Title: Tattvartha Sutra Nikash
Author(s): Rakesh Jain, Nihalchand Jain
Publisher: Sakal Digambar Jain Sangh Satna

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Page 178
________________ 2. To promote harmony and the spirit of common brotherhood amongst all the people of India b. To abjure violence; c. To protect and improve the natural environment including forests, lakes, rivers and wild life, and d. To have compassion for living creatures; 12. The following laws embody the spirit and principles incorporated in the Tattvartha Sutra:12.1 The Urban Land (Ceiling and Regulation) Act, 1976 This Act was promulgated to socialize to all urban and urbanisable land and to impose ceiling on individual holdings and ownership of urban property beyond reasonable limits. Its objective was to impose a ceiling on the size of holdings and discour age luxury housing. However this Act has been rejpealed. 12.2 For the socialization of urban land, the following complementary measures have been taken: 1. Imposition of property tax on vacant urban land in Municipal law. 2.Imposition of property tax on urban land with buildings in Municipal law. 3.Imposition of development charge on land when they are developed in Municipal law and in law relating to land. 12.3 M.P.Ceiling on agricultural Hodings Act, 1960 This act imposes ceiling on existing agncultural holdings as well as on future acquisition of agricultural lands with a view to provide for a more equitable distribution of land. This act also promotes the cconomic and social interest of the weaker sections of the community and to subservr the common good. 12.4 The Income Tex Act, 1961. This act imposes the income tax and surcharge on the income carned by citizens of India for the welfare of the State. If a citizen earns income exceeding a particular limit, he is liable to pay income tax on such income and surcharge thereon. He is required to the State. 125 M.P. Rice Procurement order and M.P. Wheat procurement order. This state Government promulgated both these orders to procure levy on the production of wheat and rice. Both these orders provided that of production and storage of wheat and rice exceeded the particular quantities fixed by the Stats Government for purposes of these orders the surplus wheat/rice shall be procured by the Government at the reasonable rates prescribed by the Government.

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