ORDER

The titled appeals are directed against two separate orders but evenly dated as 8-1-2005. All the appeals are disposed of as under--2. In assessment year 1996-97, the issue of allowability of expenses on proportionate basis has already been resolved by our earlier order dated 10-4-2007 in I.T.As. Nos.1392/LB to 1397/LB of 2005, findings on this issue as recorded earlier will be applicable hereto.3. The other issue which is common in all the years is in respect of charging to tax the amount received under the head associate membership deposit, in this respect we have heard both the parties and have also perused the available record. We have noticed that everyone who purchases a plot in the society has to become associate member of the Authority, so has to deposit specified amount prior to acquiring a plot or house. Such amount on ceasing to be member due to disposing of properly is not returned and the person who steps in shoes of the out-going associate member, then has to pay again as...