1993 (3) TMI 318

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..... the application filed by Revenue under Section 256(2) is allowed.
Jeevan Reddy, B. P. , Jeevan Reddy, B. P. And Venkatachala N.,JJ. For the Appellants : G. Vishwanatha Iyer, C. Ramesh, T. V. Ratnam and Ayyam Perumal, P. Parmeswaran For the Respondent : C. S. Aggarwal, B. V. Desai JUDGMENT The Judgment of the Court was delivered by B.P. JEEVAN REDDY, J. Civil Appeal No.2456(NT) of 1978. This appeal is preferred against the judgment and order of the Punjab and Haryana High Court dismissing an application filed by the Revenue under Section 256(2) of the Income Tax Act. The question which the Revenue wanted to raise reads thus: "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the re .....

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..... er. When called upon to explain the collection of the said amount and its purpose, the assessee submitted a reply in writing stating as under: "It is customary in the Transport business to collect/charge DHARMADA, at the rate of Re.1 per Bilty. Not only this but also all the Transport Companies, charge/collect this customary Dharmada. 2. This amount is meant for distribution to the poor relatives of labourers working in the business premises and also to give at the time of marriages of girls in their families. This is just to get full cooperation from them. 3. The company has nothing to do with this collection as it has to distribute the same." It is thus evident, says the counsel for the Revenue, that the amount though collected in the .....

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..... t think it necessary to say more than this on this occasion, lest it may prejudice the case of the parties at the hearing of the reference. The appeal is accordingly allowed, the judgment and order of the High Court is set aside and the application filed by Revenue under Section 256(2) is allowed. The Tribunal shall state the aforesaid question for the opinion of the High Court under Section 256(2) of the Act. No order as to costs. CIVIL APPEAL NO.3522(NT)179, 1368(NT)182, 5987-88 (NT)190 AND S.L.P. (C) No.8353185. These appeals and Special Leave Petition pertain to the very same assessee who is the respondent in Civil Appeal No.2456(NT) of 1978. For the reasons given hereinabove, leave is granted in S.L.P. (C) No.8353 of 1985 and all th .....

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