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TMI Blog1989 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... li Sher s/o Abdul Majid who completed that job by 14-3-1981, i.e., within the accounting period relevant to the assessment year in question. The fitness certificate was however issued in April 1981, taxes were paid on28-4-1981and registration No. HRG 9506 was allotted to it by the concerned Transport Authority of Haryana only in May 1981 i.e., after the close of the accounting period relevant to the assessment year in question. However, even then the assessee claimed depreciation on this truck @ 30 per cent amounting to Rs. 55,278. The case set up by the assessee was that in fact the said truck was plied for 2 days during the assessment year in question i.e., on 29th 30th March, 1981by Shri R.P. Mauji, a Contractor of Ferozepur-Jhirka, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration of the truck in question with them in the last week of March 1981. He noticed that the assessee had two other trucks Nos. HRG 9099 and HRG 9432 and it may have used truck No. 9432 for transporting the material. He also disbelieved the affidavit and statement of Shri Mauji who was not maintaining any books of account. 4. Before us on behalf of the assessee Shri J.P. Jain, Advocate, reiterated the submissions made on behalf of the assessee before the Income-tax authorities vide written submissions. He also relied upon the following decisions : (1) Whittle Anderson Ltd. v. CIT [1971] 79 ITR 613 (Bom.) ; (2) Capital Bus Service (P.) Ltd. v. CIT [1980] 123 ITR 404 (Delhi) ; and (3) CIT v. O.P. Khanna Sons [1983] 140 ITR 558 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of depreciation can be allowed. It is true that no particular period of user of the asset is required. In fact the vehicle need not be plied daily and though there may be periods of non-plying, what is essential is that the vehicle should be ready for use and it is fit and though waiting to be put into motion, there is no legal impediment to its being put on the road and to be run. Section 22 of the Motor Vehicles Act, 1939 clearly enjoins that no person shall drive any motor vehicle and no owner of a motor vehicle shall cause or permit the vehicle to be driven in any public place or in any other place for the purpose of carrying the passengers or people unless the vehicle is registered in accordance with Chapter III and the certificate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Union produced by the assessee before the AAC was to the effect that one truck of the assessee was booked by the Union as permanent member for carriage purposes and that though it was booked on 27-3-1981, there was no carriage work allotted to the truck during 29th, 30th and 31st March, 1981. The certificate is also to the effect that as per its general rule no truck could work without its permission in Ferozepur-Jhirka except for carrying building material i.e., stone, stone dust, 'Rori' and sand. This certificate does not actually assist the assessee. Shri Mauji not only did not maintain any books of account but also no diary regarding hiring. No receipt was obtained by him for the truck. It also does not stand to reason that when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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