9911796707
TMI Blog1989 (4) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... emises and office premises of the consumers ?" The facts leading to this reference are that the assessee is an electric supply undertaking. It supplies electricity to its customers. For the purpose of measuring the quantity of electricity consumed, meters belonging to the assessee are fixed at the office premises and residential accommodation of the consumers. Accordingly, in the course of the assessment proceedings, the assessee claimed development rebate in respect of such meters and the Income-tax Officer allowed the same. The Commissioner of Income-tax thought that the Income-tax Officer wrongly allowed the development rebate inasmuch as the meters were installed in the office premises or residential accommodation and, as such, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a guest-house." The only question, which calls for determination is whether, on proper construction of sub-section (6) of section 33 and in the context of the opening words of that section, the expression "any office premises or any residential accommodation" would cover only the office premises or the residential accommodation of the assessee or in the assessee's occupation but the office premises or residential accommodation of persons other than the assessee as well. The assessee is an electric supply undertaking. Under section 20(2) of the Indian Electricity Act, 1910, the assessee is under a statutory duty to supply energy to its consumers. The meters in question installed by the assessee-company are, admittedly, plants of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there also the residential accommodation or the guest house is not specifically stated to be the one as belonging to the assessee. On behalf of the Department, reliance was placed on the impugned order of the Commissioner. It was submitted that section 33(6) does not speak of the office premises or residential accommodation including guest house as belonging to or used by the assessee and that as such the provision has to be construed to apply to all office premises or residential accommodation irrespective of the fact whether or not such office premises or residential accommodation belong to the assessee or are in use or occupation of the assessee. Ordinarily, plant and machinery which is meant for use by the assessee is instal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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