On Writ filed, Court held that notification dated August 9, 1966 granting exemption to the erstwhile State Bar Council of Madhya Pradesh, is law within the meaning of S. 2(f) of the Act of 2000 which was in existence earlier for exempting erstwhile State Bar Council of Madhya Pradesh and would now also be applicable to the State Bar Council of Chhattisgarh (on division), by virtue of S. 78 and 79 of the Act of 2000, till it is modified or altered by competent authority wef 01-11-2000. (W.P. No 6095 of 2007 , 167 , 217 of 2009 dt. 26-04-2018) (AY. 2009-2010)
State Bar Council of Chhattisgarh .v. CIT (2018) 166 DTR 185/ 303 CTR 499 (Chhattisgarh)(HC).
S. 10(23A) : Professional association or institution – Approval for exemption granted by Central Government to undivided State Bar Council of Madhya Pradesh vide notification dated 09-08-1966 – Notification and exemption would equally apply to the State Bar Council of Chattisgarh by virtue of provisions of S. 78 and 79 of the Madhya Pradesh Reorganisation Act, 2000 (‘the Act of 2000’) wef 01-11-2000.