The term "plant" in the Income-tax Act has a wide meaning and includes articles like books, scientific apparatus, and surgical instruments. A well dug for the purpose of carrying on business is also included in the definition of "plant".

( 1 ) THE following two questions have been referred to this court for its opinion by the Tribunal at the instance of the Revenue:" (1) Whether, on the facts and in the circumstances of the case, the assessee was entitled to deprecation and development rebate on the cost of digging a wall (2) Whether, on the facts and in the circumstances of the case the appeal against the order of the Income-tax officer giving effect to the directions given by the Appellate Assistant Commissioner is maintainable? "

( 2 ) THE facts relevant for answering the questions are these: The assessee, Warner hindustan Ltd , Hyderabad, is a public limited company carrying on business of manufacturing pharmaceuticals. The relevant assessment years are 1968-69 and 1969-70. The assessce spent a sum of rs. 1,26,254 for digging a well in its factory and it was admittedly for the purpose of carrying on its business. The income-tax Officer disallowed the assessee s claim for deprecition and development rebate on the sole ground that the well did not come within the expression "plant". The Appellate Assistant Commissioner accepted the claim of the assessee and granted the rebate. The Revenue carried that order in appeal contending that the well was not meant for the purpose of business use. The Tribunal negatived the contention of the Revenue and opined that the well was admittedly dug in the factory premises for its business purpose. In so coming to the conclusions the Tribunal applied the ratio of the decision of the Supreme Court in commissioner of Income-tax v. Taj Mahal hotel. The other question raised before the Tribunal by the Revenue was that the order of the Income-tax Officer made on 6th April, 1973, giving elect to the appellate order of the Appellate Assistant Commissioner is not an appellate order. That contention too was negatived by the Tribunal relying upon the decision of the Calcutta High Court in kooka sidhwa and Co. v. Commissioner of income-tax. Questioning the findings of the Tribunal on the aforesaid two points, the Revenue moved for reference to this court.

( 3 ) AS regards the first question, Mr. Rama Rao, the learned Counsel appearing for the Revenue, contended that even if a wider meaning is to be given to the expression plant" it will not take within its ambit a" well Section 32 of the Income-tax act deals with depreciation, and section S2 (1) to the extent relevant says:"in respect of depreciation of buildings, machinery, plant or furniture owned by the assessee and used for the purposes of the business or profession, the following deductions shall, subject to the provisions of section 34, be allowed: (ii) in the case of buildings, machinery plant or furniture, other than ships covered by clause (i), such percentage on the written down value thereof as may in any case or class of cases be prescribed. " section 43 (3) defines "plant" which "includes ships, vehicles, books, scientific apparatus and surgical equipment used for the purpose of the business or profession". Mr. P. R. Ramachandra Rao- appearing for the assessee, submits that the definition of plant" is an inclusive definition of wide amplitude taking within its ambit even a well provided that well was dug for the purpose of carrying on the business of the factory. According to Mr. Ramachandra Rao, the assessee had to dig a well in the factory premises and itself a pumping set for pumping water to the factory as there was no adequate supply of water by the Corporation to the factory. It is his case that without digging that well, it would have been well nigh impossible for the assessee to carry on its buiness of manufacturing pharmaceuticals. In other words, it is his case that the well is part and parcel of the plant without which it would not be possible for the assessee to manufacture Pharmaceuticals. The supreme Court had occasion to consider the meaning of the term "plant" in the taj Mohal Hatel s case. The hotel in that case had installed sanitary