JUDGMENT P.G. Agarwal, J. 1. Head Mr. G. Sahewalla, learned Senior Counsel for the Petitioner and Mr. B.P. Katakey, learned Counsel for the Respondent. 2. In this application under Article 227 of the Constitution, the Petitioner has challenged the decision of the dealers Selection Board (Assam and Manipur), (hereinafter referred as the Board) in selecting Respondent No. 5 Sri Mridul Adhyapak for LPG distributorship of Bharat Gas at Moranhat in the district of Sibsagar. 3. Pursuant to the notice issued by the Board, the Petitioner along with Respondent No. 5 Sri Mridul Adhyapak had participated in the selection process and Respondent No. 5 was subsequently selected. The selection has been challenged mainly on the count that it is in violation of the eligibility criteria, more particularly Clause 6, which reads as follows: 6. GROSS INCOME: The candidate should not have gross income of more than Rs. 2 Lakhs for the last financial year, as specified in the advertisement. The income for this purpose will include that of self, suppose and Defendant children. If the candidate is dependant on the parents, then their income will also be taken into consideration for consideration for total income. 4. According to the Petitioner the gross income of the Respondent No. 5 for the year 1999-2000 was more than Rs. 2 lakhs and as such Respondent No. 5 was not eligible for selection and subsequent appointment. Clause 9 of the application form on the other hand reads as follows: 9. GROSS INCOME: The income for the purpose of eligibility will include that of self, spouse and dependant children. If the candidate is dependant on parents, then their income will also be taken into consideration for computing the total income. Please furnish an affidavit sworn before a Magistrate or Notary public containing statement of income (as per Appendix-A) in support of the claim. If the income is 'NIL' in respect of any of the columns, it should be specifically stated and under no circumstances, any of the columns should be left blank. The income will include income from all sources such as salary, property, interest, dividend, business, profession, vocation, agriculture and other sources, if any. If the income is 'NIL' in respect of any of the columns, it should be specifically stated and under no circumstances, any of the columns should be left blank. The income will include income from all sources such as salary, property, interest, dividend, business, profession, vocation, agriculture and other sources, if any. If the applicant is an income tax Assessee, the details of income as shown in the Annual income Declaration should conform to those indicated in he income tax return for the relevant financial year and the Assessment Order of the Income Tax Officer thereon. If, however, the applicant is not an income tax Assessee then the details should be supported with other relevant documents some of which are maintained below by way of illustration. Gross salary: (a) A certificate from the employer(s) indicating the total emoluments paid. (b) Income from property Rent as declared and assayed for the purpose of tax. (c) Interest on bank deposit. Letter from bank(s) showing the actual amount paid/credited as interest. (d) Income from Business/Profession/Vocation/Shares and other investments/other sources. Certificate from Chartered Accountant in support of the income indicated under each of these heads will be required. The applicant may also be required to produce any other documentary proof in support of the income indicated. (e) Income from Agriculture: A certificate from Mamladar/Tehsildar sating out clearly the location of the agricultural land and the income there from. 5. The case of the Respondent is that the total gross income of the Respondent No. 5 for the relevant period was Rs. 117,200/- only and he has filed a copy of the Income Tax return. 6. After hearing the learned Counsel for both sides, the question that arises for determination is as to what should be the definition of gross income. According to the Petitioner the depreciation cannot be deducted from the gross income and that shall be deemed to be a part of the gross income of the Respondent No. 5. On the other hand the Respondent claims that the gross total income should be taken as provided under the Income Tax act. Admittedly, gross income has not been defined in the Income Tax Act. On the other hand the Respondent claims that the gross total income should be taken as provided under the Income Tax act. Admittedly, gross income has not been defined in the Income Tax Act. vxj vki b’oj ij fo’okl djrs gks rks vius b”Vnsoks dh vjk/kuk djus ds fy, xhr ;k Hktu iwjh HkfDr ls xkus pkfg, vxj vki bZ’oj dh vjk/kuk djrs gks rks vius vki dks iwjk bZ’oj es lefiZr dj nks vxj vki b’oj ij fo’okl j[krs gks rks tkfr /kEkZ ls mij mBdj lcdks leku le>ks fcuk deZdk.M] ;k /kkfeZd vuq”Bkuks dh ijokg fd, fcuk bZ’oj dks ikus ds fy, fdlh [kkl Hkk”kk dh vko’;drk ugh gS D;ksfd bZ’oj flQZ g`n; dh Hkk”kk le>rk gS bZ’oj dh vjk/kuk djus ds fy, cgzepkjh cuuk vko’;d ugh gS x`gLFk thou es Hkh bZ’oj dh HkfDr dh tk ldrh gS vxj eu vkSj g`n; lkQ gks 7. The learned Counsel, Mr. Sahewalla, appearing for the Petitioner, however, submits that the definition of gross total income provided under Clause 2(i) of the Assam Profession Tariff, Collection and Implementation Tax Act 1947 should be applied in the matter. On the other hand we find that the word gross total income has been defined in the Income Tax Act. Clause 80B(5)- Gross total income means the total income computed in accordance with the provisions of this Act before making any deductions under this Chapter. The deductions in respect of depreciation not included in Chapter 6a. 8. Considering the purpose for which this provisions was inserted in the relevant application form and the eligibility criteria, we propose to accept the definition given in the Income Tax Act and hold that the gross total income as defined under the Income Tax Act and as quoted above shall be applicable in the present case. 9. In view of the above the depreciation permissible to the Assessee will not be included and stands deducted from the gross total income of the Assessee. 10. We find no merit in this writ petition and the writ petition is accordingly dismissed. Interim order, if any, stands vacated.