Short Note : 1. Two contentions had been raised by the learned counsel for the petitioner. He had submitted that Smt. Mahadevi, being a widow, was entitled to get the benefit of section 6 (g) of the M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964. The second contention was that 15 per cent tax should have been charged for the assessment years 1971-72 and 1972-73. 2. As regards the assessment year 1972-1973, it is clear that the amendment in section 4 of the Adhiniyam was introduced on 1.8.1977. The period of assessment commences from 1.4.1972 and ended on 31.3.1973. The amendment is admittedly prospective and not retrospective. Consequently, the petitioner is not liable to pay property tax at the enhanced rate for the year 1972-73. 3. What is most important is that the widow never raised a plea even before the Property Tax Officer that the share of rent derived by her from the property in question was the main source of her maintenance and, as such, no tax should be charged on it. Section 6 (g) of the Adhiniyam clearly provides that buildings and lands owned by widows or minors or persons subject to physical disability or mental infirmity owing to which they are incapable of, earning their livelihood, where the main source of maintenance of such widows or minors or persons is the rent derived from such buildings, shall be exempted from payment of tax. Court refused to grant relief. Petition partly allowed.