JUDGMENT

B.P. Jeevan Reddy, J.

1. Civil Appeal No. 2456(NT) of 1978.

2. 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 @1 per bilty per customer through the bills and credited to a separate account called DHARMADA was not assessable to tax as revenue receipt?"

3. The case of the Revenue briefly stated is to the following effect: the assessee is a private Ltd. company engaged in the business of transport. During the accounting period ending January 31, 1970 relevant to the assessment year 1970-71, the respondent collected an amount of Rs. 1,38,577 on account of DHARMADA. The Income Tax Officer called upon the respondent- assessee to explain why the said amount should not be treated as its trading receipt. The respondents case was that according to the custom prevailing in the transport business, he two collected Re.l per bilty for spending on charitable purposes