Amendment of Section 84

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..... or clause (iii), the following clause shall be, and shall be deemed always to have been, substituted, namely :- (iii) it manufactures or produces articles or operates one or more cold storage plants, in any part of India, and has begun or begins to manufacture or produce articles or to operate such plant or plants, at any time within the period of twenty-three years next following the 1st day of April, 1948, or such further period as the Central Government may, by notification in the Official Gazette, specify with reference to any particular industrial undertaking; ; (ii) in clause (iv), before the words it employs ten or more workers , the words in a case where the industrial undertaking manufactures or produces articles, shall be, and sha .....

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..... rooms and provides such amenities as may be prescribed, having regard to the population and the tourist importance of the place in which the hotel is located; and (d) the hotel is, for the time being, approved for the purposes of this sub-section, by the Central Government. Explanation : Where - (a) in the case of an industrial undertaking, any building, machinery or plant, or any part thereof, previously used for any purpose, or (b) in the case of the business of a hotel, any building, or any part thereof, previously used as a hotel, or any machinery or plant, or any part thereof, previously used for any purpose, is, in either case, transferred to a new business, and the total value of the building, machinery or plant or part so transferr .....

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..... rds or, as the case may be, operate the cold storage plant or plants shall be, and shall be deemed always to have been, inserted; (g) in sub-section (8), for the words a hotel and the hotel , the words the business of a hotel and the business of the hotel shall be, and shall be deemed always to have been, respectively, substituted; (h) after sub-section (8), the following sub-section shall be, and shall be deemed always to have been, inserted, namely :- (9) The provisions of this section shall, in relation to a ship, apply to the assessment for the assessment year relevant to the previous year in which the ship is brought into use by the Indian company and for the four assessment years immediately succeeding. . - statute, statutory provis .....

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