JUDGMENT V.K. Singhal, J.—The Income Tax Appellate Tribunal has referred the following question of law arising out of its order dated August 3, 1995, pertaining to the assessment year 1986-87 : "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that 'kist' is neither duty nor tax and, therefore, will not come under the provisions of Section 43B of the Act ?" 2. The assessee is an excise contractor. In the assessment for this year, the Assessing Officer disallowed under Section 43B, the "kist" amounts remaining outstanding as at the end of the relevant accounting year payable by the assessee to the Government-In appeal it was held that "kist" cannot be considered as tax or duty and, hence, the outstanding "kist" amount cannot be disallowed under Section 43B. 3. Aggrieved by the order of the Commissioner, the Department preferred an appeal before the Tribunal. The Tribunal, in its present order, has upheld the decision of the Tribunal in I.T.A. No. 1234/Bang of 1988, dated June 9, 1994, in the case of D. Dasappa, Bangalore. 4. The question raised in the present matter is answered by this court in Commissioner of Income Tax Vs. Sri Balaji and Co., D. Dasappa, Renukasri and Co., S.S.B. Gowdaiaha and Sons, Tirumal Traders, Sri Rajeshwari Enterprises, Anjanappa and Co. and P.K. Shankaranarayana and Co., (2000) 246 ITR 750 KAR, and other connected matters decided on January 5, 2000. Accordingly, it is held that the Income Tax Appellate Tribunal was justified in holding that the kist amount payable to the Government by the assessee could not be brought within the purview of Section 43B of the Income Tax Act. 5. Reference is answered in favour of the assessee and against the Revenue.