ORDER 1. None appears for the respondent, though served. 2. Delay condoned. 3. Leave granted. 4. M/s Associated Cement Company Ltd. entered into a contract with M/s Bilaspur District Truck Operators Transport Co-op. Society Ltd., the respondent herein. Respondent-assessee is a society. Its members consist of truck operators. The question which arose before the High Court in the income-tax appeal under Section 260A was whether assessee was liable or not liable to deduct TDS under Section 194C of the Income Tax Act. 5. In our view, the aforestated question is a substantial question of law. The High Court ought to have decided the said question. It ought not to have dismissed the appeal summarily. 6. For the aforestated reasons, we set aside the impugned order and remit the matter to the High Court for consideration in accordance with law. 7. The appeal is disposed of accordingly. No order as to costs.