1. - This order shall dispose of all the above listed matters which have been referred by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, for opinion of this court since the controversy involved in the above cases is as to whether a cinema building or hotel building is plant or not for the purpose of claiming depreciation.

2. In the case of Lake Palace Hotels and Motels Pvt. Ltd., the Income- tax Appellate Tribunal has referred the following question of law arising out of its order dated September 2, 1988, in respect of the assessment year 1983-84 under section 256(1) of the Income-tax Act, 1961.

"Whether, on the facts and in the circumstances of the case, the learned members of the Income-tax Appellate Tribunal were justified in holding that hotel is to be treated as plant and accordingly depreciation should be allowed at the rate applicable to a plant, and in further holding that the hotel being run 24 hours a day is also eligible to extra shift allowance on the basis of its being a plant ?"

3. The facts of this case relevant for the purpose of decision on the above question of law are that the assessee is a private limited company and is