Under the Finance (No.2) Bill, 2009, limit of cash payment, i.e., payment in ways other than by account payee cheque or draft to transport operators has been increased from Rs. 20,000/- to Rs. 35,000.00 w.e.f. 01.10.2009. This increase drawback is that truck owners/drivers have little working capital and they need cash to route expenses for diesel, fuel and repairs etc. which generally exceeds Rs. 20,000.00. But this kind of hardship is not limited to transport operators only. Ideally this ceilling should be increased across the board considering the fact that amount of Rs. 20,000 was fixed long time back in the year 1996 when it was increased from Rs. 10,0000 fixed in the year 1988, which in turn was increased from Rs. 2,500 at the time when the provision was first introduced in the year 1968.