Section 2(d) in The Calcutta Tramways Company (Taking Over Of Management) Act, 1967
(d)"undertaking of the Company" means the properties, cash balances, reserve funds and other assets of the Company including lands, buildings, works, machinery, plants, rolling stocks, lines, mains, motors, dynamos, switch-boards, apparatus, tools, implements, motor trucks and other like property actually in use immediately before the commencement of this Act, or intended to be used, in connection with the running of tramways.
