Clause (c).
Therefore, the explanation to sub-section (6) of Section
17 , which defines “plant and machinery” is not applicable
to the Clause (d). Revenue ... conflict
between Section 17(5)(d) and Section 16(3) . He submitted that
Section 16(3) applies to “plant and machinery” and not to
“plant
categories
specified in sub-section (2) of Section 32A .
Sub-section (2) describes such machinery, plant as also
ship or aircraft. Under sub-section ... machinery for these purposes. In the present case,
the person to whom the machinery is hired does use he
machinery for specified purposes under Section
enact that prohibition in s. 15 which was a machinery
section and would stand cut down by the limitation placed by
the charging section ... pious declaration", because its
effect was not incorporated in the machinery section,
namely, s. 15. According to the learned Judge, what was
taxable under
section 271, section 271A, section
271AA, section 271B, section 271BA, section 271BB, section
271C, section 271CA, section 271D, section 271E, section
271F, section 271FA, section ... section (2) of section
272A, sub-section (1) of section 272AA, or sub-section (1) of
section 272BB or sub-section (1A) of section 272BB
This Court observed,
"That section is, it should be emphasised, not
a charging section, but a machinery section.
And a machinery section should ... observed
by Scott L.J.,
"the rules...... in Section 45 , Sub-section
(5) and (6), are rules affecting assessment
and collection, and that
exceptions made by statute, examples being sub-sections (3) of
Section 116 of DMC Act, Section 154 (2) of the BMC Act, Rule ... term "premises" in
Section 2 (38) with the express words used in sub-section (3) of Section
116 of the Act. Learned counsel
view:
There is, therefore, no doubt that while Section 3 is the charging section, the machinery for the purpose of computing the net wealth ... charging Section, namely, Section 38 the words of which are clear. The subsequent provisions as to assessment and so on are machinery only. They enable
permissible. (ii) Section 43(3)
defines plant in inclusive terms. Each item included in
Section 43(3) is movable. Section 43(3) does not,
therefore ... relevant parts of Sections 32 and 43(3) of the
Act:
Section 32 . Depreciation(1) In respect of
depreciation of building, machinery, plant or furniture
persuasiveness. He submitted that a reading of Sections 2(f) , (3),
Section 4(3)(a) , Section 11 and 11A as they stood at the relevant ... construe the machinery provisions of those Acts. In accordance
with the view taken in the cases cited above, the machinery
sections ought to be construed
this Court held that section 15 o
the Excess Profits Tax: Act was not a charging section but a
machinery section,' And a machinery ... allowed. one of the sections under which relief could be
granted was section 26(3) . This Court held that section 15
must be so interpreted
