9911796707
TMI Blog2005 (3) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... car and is used for both the purposes, namely, carrying of passengers and goods. Therefore, it will fall within the category of motor lorries. The Tribunal was right in allowing depreciation at the rate of 30 per cent, treating it to be a transport vehicle - we answer questions Nos. 1 and 3 referred to us in the affirmative, i.e., in favour of the assessee and against the Department and question No. 2 in the negative, i.e., in favour of the Revenue and against the assessee - I.T.R. No. 176 of 1988 - - - Dated:- 9-3-2005 - Judge(s) : R. K. AGRAWAL., PRAKASH KRISHNA. JUDGMENT The judgment of the court was delivered by P. Krishna J.- The Income-tax Appellate Tribunal, Allahabad, has referred the following three questions of law under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal on the basis of its finding recorded in the immediately preceding year 1975-76 in the case of the assessee itself. The assessee collected the aforesaid amount of Rs. 82,42,876 as excess amount over and above the one fixed by the Government for sale of levy sugar. The Tribunal found that the assessee was not the owner of excess price collected by it and was also liable to refund it together with interest. A similar questions, as questions Nos. 1 and 2 in the present case, came up for consideration before this court in the case of the assessee-respondent itself in I.T.R. No. 18 of 1983 (CIT v. Dhampur Sugar Mills Ltd. (No. 1) [2005] 274 ITR 340) for the assessment year 1974-75. This matter was examined in detail by this court an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Motor car" is defined under section 2(16) of the Motor Vehicles Act, 1939, which reads as follows: "2.(16) 'motor car' means any motor vehicle other than a transport vehicle, omnibus, road-roller, tractor, motor-cycle or invalid carriage." From the reading of the aforesaid provision it is clear that the motor car means any motor vehicle other than mentioned in section 2(16). "Motor vehicle" has been described in section 2(18) of the Motor Vehicles Act, which reads as follows: '"motor vehicle', means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but doe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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