JUDGMENT BY THE COURT :
At the instance of the Revenue, the Tribunal referred the following question for the opinion of this Court :
"Whether, on the facts and in the circumstances of the case, the assessee was entitled to the deduction of Rs. 8,897 being crossing/road expenses ?"
2. From a perusal of the Tribunals order dt. 26th May, 1980 relating to the asst. yr. 1974-75, it appears that for allowing deduction of Rs. 8,897, it relied on its earlier order relating to the asst. yr. 1970-71 (ITA No. 1342/All of 1978 dt. 18th January, 1980). The Tribunal allowed similar deduction in the order relating to the asst. yr. 1970-71 saying that "it is a matter of common knowledge that the truck drivers have to incur such expenses in giving tips etc. to policeman, octroi posts etc. These expenses cannot be said for breach of any law or infraction of law rather they are customary otherwise no truck operator will be able to operate its business".
3. A reference inter-parties (IT Ref. No. 151 of 1981) was made for the asst. yr. 1970-71 against the order of the Tribunal to this Court and then by judgment dt. 10th July, 1996, this Court held as follows :
"Since the total amount of tax effect is less than Rs. 30,000 (Thirty thousand) per year, therefore, in view of Circular F. No. 279/26/83 dt. 12th July, 1984 and F. No. 319/11/87 dt. 14th July, 1987 issued under the statutory provisions of s. 119 of the Act, the Bombay High Court in CWT vs. Executors of Late D. T. Udeshi (1991) 189 ITR 319 (Bom) took the view that no reference should be made. The same view has been taken by this Court also in CIT vs. Smt. Prakashwati (1995) 124 CTR (All) 83
4. Since judicial notice of the aforesaid circulars have been taken by this Court and this Court having refused to interfere with the same, therefore, no interference in such matters where the tax effect is less than Rs. 30,000 per year is called for.
The Reference is accordingly returned unanswered.
The learned standing counsel frankly stated before us that tax effect for the asst. yr. 1974-75 also is less than Rs. 30,000. That being so, earlier judgment dt. 10th July, 1996 of this Court squarely covers the situation obtaining in this case.
5. Following the said judgment, the instant reference is returned unanswered.