9911796707
TMI Blog1993 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 receipt of Rs. 1,38,577 realised at Re. 1 per bilty per customer through the bills and credited to a separate account called 'Dharmada' was not assessable to tax as revenue receipt " The case of the Revenue, briefly stated, is to the following effect : the assessee is a private limited company engaged in the business of transport. During the accounting peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 co-operation from them. 3. The company has nothing to do with this collection as it has to distribute the same." It is thus evident, says counsel for the Revenue, that the amount, though collected in the name of Dharmada, was neither meant for charity nor was it ever spent on charitable purposes. Distribution of the said money among the " poor relatives of the labourers working in the business premises ( of the assessee ) and also to give at the time of marriages of girls in their families " cannot be called a charitable purpose. Indeed, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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) of 1979, 1368 (NT) of 1982, 5987-5988 (NT) of 1990 and S.L.P. (C) No. 8353 of 1985. 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 these appeals are allowed in the same terms as the appeal No. 2456 (NT) of 1976. S.L.P. (C) Nos. 3257-3265 of 1979. The facts in these special leave petitions are identical to the facts in Civil Appeal No. 2456 (NT) of 1978, though the assessee is different. This assessee too is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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