If a gold jewelry shop have vehicle(4 wheeler)

You can treat this cab service income as other income in p&L account .
pass entry

Cash / Bank. A/c Dr 100000/-
To CAB service A/c Cr 100000/-
( Being received towards cab service )

Payment of Driver fees as indirect expenses in P&L .

Drivers fees A/c Dr
To Bank A/c Cr
( payment to Driver fees for cab service)

why  does the driver's fees is recorded in book of accounts of jewelry  shop although he is not a person who sale and made the jewelry ??