Section 2(h) in Uttar Pradesh Sugar Undertakings (Acquisition) Act, 1971
(h)"Scheduled undertaking" means an undertaking engaged in the manufacture or production of sugar by means of vacuum pans and with the aid of mechanical power in factory specified 2[in any of the schedules to this Act] and comprises-(i)all plant, machinery and other equipment (Including milling plant, bolling house equipment other sugar machinery, cane unloading equipment and power plant). weigh bridges, cranes, chimneys' turbines and boilers (including the foundations, superstructure and roofing thereof) pertaining to that factory:(ii)any engineering workshop, including machinery and equipment thereof;(iii)any chemical laboratory including any apparatus and equipment thereof;(iv)any motor or other vehicle or locomotive, or railway sidings pertaining to that factory;(v)and dispensary or hospital) or community or welfare centre exclusively for the benefit of workmen and other persons employed in that factory;(vi)all lands (other than lands held or occupied for purposes of cultivation and grovelands) and buildings held or occupied for purposes of that factory (including buildings pertaining to any of the properties and assets hereinbefore specified, and guest houses and residences of directors, managerial personnel, staff and workmen or of any other person as lessee or licensee, and any store houses, molasses, tanks, roads, bridges, drains, culverts, tube-wells, water storage or distribution system and other civil engineering works) including any leasehold interest therein;(vii)all limestone quarries pertaining to that factory, including any mining lease relating thereto;(viii)all electrical installations including any plant or equipment for the generation or transmission of energy, telephone equipment, furniture and fixtures pertaining to that factory or to any property or asset hereinbefore specified;(ix)all tools, spare and stores pertaining to that factory;(x)all fire arms for the use of watch and ward staff employed in that factory;(xi)all maps,plans, sections, drawing and designs pertaining to that factory;(xii)all sugarcane, sugar in the process of manufacture for production and stocks of sugar and molasses and all bagasse and pressmud;(xiii)all books of account, registers and other documents pertaining to the factory or to any property or asset hereinbefore specified, but does not include cash in-hand, cash at bank, advances towards any income or other tax, investments and books, debts or rights, liabilities and obligations respecting any other contract;
