Section 8(f) in The Bharat Hydro Power Corporation Limited (Acquisition and Transfer of Undertaking) Act, 1996
(f)the book value of all plants and equipments existing on the appointed day excluding those on the date of handing over to the company, if taken over by the State Government but no longer in use owing to wear and tear or obsolations to the extent such value has not been recorded in the books of accounts of the company less depreciation to be calculated in accordance with the Schedule ;
