SUHAS CHANDRA SEN, J.

( 1 ) THE Tribunal has referred the following questions of law under Section 256 (1) of the Income-tax Act, 1961 :

( 2 ) THE questions, at the instance of the assessee, arising out of Income-tax Appeal No. 1298/ (Cal) of 1983 filed by the assessee are :" (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the hotel building owned by the company and used for the purposes of carrying on hotel business was not a 'plant' for the purpose of calculation of depreciation ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the company was not entitled to depreciation and extra-shift depreciation on building applicable in the case of plant ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the company was not an industrial company mainly engaged in the manufacture of goods ? (4) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rate of income-tax applicable to the company will be that applicable to a non-industrial company ?"2. The question, at t

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