AJIT K. SENGUPTA, J.

( 1 ) THIS reference under Section 256 (1) of the Income-tax Act, 1961, relates to the assessment year 1984-85. The facts are in a narrow compass. During the year of account ending on March 31, 1984, being the previous year relevant to the assessment year 1984-85, the assessee collected an aggregate sum of Rs. 5,03,310 as and by way of Central sales tax. During the said year of account, the assessee paid in the aggregate Central sales tax of Rs. 4,02,136 leaving a balance of Rs. 1,01,174 which was taken to the balance-sheet. The Income-tax Officer, invoking the provisions of Section 43b of the Income-tax Act, 1961, added the said sum of Rs. 1,01,174 to the income returned by the assessee. On his part, the Commissioner of Income-tax (Appeals) declined to interfere in the matter. Thereupon, the assessee moved the Tribunal. The Tribunal was of the view that if the assessee is allowed time under the statute governing payment of sales tax and such payment is made within the period so prescribed even though after the close of the accounting year, this payment cannot come within the purview of Section 43b of the Act. The assessee claimed before the Tribunal that the amount of Rs. 1,01,174 was paid before the statutory dates which fell outside the accounting year. Since the claim required examination by the Income-tax Officer, the Tribunal remanded the matter to the Income-tax Officer to find out whether the impugned amount was or was not statutorily payable before the end of the accounting year on March 31, 1984, and to allow the relief accordingly.

( 2 ) ON these facts, the following question has been referred to this court:"whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in directing the Income-tax Officer not to make addition of Rs. 1,01,174 under Section 43b of the Income-tax Act, 1961, as unpaid Central sales tax if the same was not statutorily payable before the end of the accounting year. "

( 3 ) BEFORE us, the contentions as urged before the Tribunal have been reiterated by the Revenue.

( 4 ) NONE appeared for the assessee. Mr. S. N. Dey and Mr. Debasis Mitra, Advocates, ably assisted the court. We record our appreciation of such assistance.

( 5 ) TO appreciate the contentions, it is necessary to consider the relevant provisions and the objects and intention behind the introduction of the provisions.

( 6 ) BY the Finance Act, 1983, Section 43b of the Income-tax Act, 1961, was inserted and the provisions came into force with effect from April 1, 1984. The relevant provision as it stood before the amendment is extracted below:"43b. Certain deductions to be only on actual payment.--Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect of- (a) any sum payable by the assessee by way of tax or duty under any law for the time being in force, or (b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, shall be allowed (irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the method of accounting regularly employed by him) only in computing the income referred to in Section 28 of that previous year in which such sum is actually paid by him. Explanation.--For the removal of doubts, it is hereby declared that, where a deduction in respect of any sum referred to in Clause (a) or Clause (b) of this section is allowed in computing the income referred to in Section 28 of the previous year (being a previous year relevant to the assessment year commencing on the 1st day of April, 1983, or any earlier assessment year) in which the liability to pay such sum was incurred by the assessee, the assessee shall not be entitled to any deduction under this section in respect of such sum in computing the income of the previo

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