COMMISSIONER OF INCOME TAX Vs. ST GEORGE MOTORS

JUDGEMENT

(1.) AT the instance of the Revenue, the follow-ing two questions of law have been referred by the Income-tax Appellate Tribunal for the decision of this court:

(2.) THE respondent-assessee is a transport operator. For the assessment year 1974-75, the assessee claimed deduction of Rs. 36,096, being the tax paid under the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act. THE said sum included a sum of Rs. 19,567 relating to the tax for the earlier years. THE Income-tax Officer disallowed the claim in so far as it related to the tax for the earlier years amounting to Rs. 19,567. It was upheld by the Appellate Assistant Commissioner. But, in second appeal, the Appellate Tribunal held that the assessee's claim should be allowed. THEreafter, the Revenue filed an application under Section 256(1) of the Income-tax Act for referring certain questions of law for the decision of this court. It was rejected. THE Appellate Tribunal was directed by this court to refer the above two questions of law for the decision of this court and that is how this reference has come up before us for hearing.

(3.) A copy of this judgment under the seal of this court and the signature of the Registrar shall be sent to the Income-tax Appellate Tribunal.