G. P. SINGH, C.J. :- The petitioner is a partnership firm. The petitioner carries on business which it styles as "Bank Deposit Division". The features of the scheme are set out in a printed pamphlet Annexure-P-2. The petitioner receives a deposit of Rs. 200/- from every applicant called account holder. The depositor gets from the petitioner a Reinvestment Deposit Plan receipt of a Nationalised/Scheduled Bank in his name which entitles him to receive Rs. 296/- after 120 months, i.e. ten years, from the bank directly. Although not so mentioned in Annexure-P-2, it was admitted before us by the learned counsel for the petitioner that out of the amount of Rs. 200/- received by the petitioner from a depositor, Rs. 100/- are retained by the petitioner and the remaining Rs. 100/- are alone deposited in a bank which issues a Reinvestment Deposit Plan receipt entitling the depositor to receive Rs. 296/- after ten years. The amount so deducted is referred to as deduction of a portion of interest in para 5 of Annex.-P-2 but in truth as stated earlier it is a deduction of half of the principal amount which an applicant deposits. No applicant is entitled to claim back the said deducted