22. Repeal and Saving.

Schedule I
[See Section 6 (1)]
Table
Table
Description of asset
Description of asset
Number of years of life of asset
Number of years of life of asset
A. Land owned under full title
Infinity.
B. Land held under lease-
(a) for investment in the land
The period of the leases or the period remaining unexpired on
the assignment of the lease.
(b) for cost of clearing site
The period of the lease remaining unexpired at the date of
clearing the site.
(c) Assets purchased new-
(a) Plant and machinery in
generating including plant inundations-
(i) Hydel electric
Thirty-five
(ii) Steam electric
Twenty-five
(iii) Diesel electric
Fifteen
(b) Cooling Towers and circulating
water systems.
Thirty
(c) Hydraulic works forming part
of a hydro-electric system including-
(i) dams, spillways, weirs canals,
reinforced concretes, flumes and syphons.
One hundred
(ii) reinforced concrete pipelines
and surage tanks, steel pipelines, sluice gates, steel surge
tanks, hydraulic control valves and other hydraulic works;
Forty
(d) Buildings and Civil
Engineering of a permanent character, not mentioned below:-
(i) Offices and show rooms
Fifty
(ii) containing thermo-electric
generating plant;
Thirty
(iii) containing hydro-electric
generating plant;
Thirty-five
(iv) temporary erections such as
wooden structures;
Five
(v) road other than katcha roads
One hundred
(vi) others
Fifty
(e) Transformers, transformer
kisk, sub-station equipment and other fined apparatus including
plant foundations-
(i) transformers including
foundations having a rating of 100 kilovolt amperes and over.
Thirty-five
(ii) others
Twenty-five
(f) Switch gear, including cable
connections;
Twenty
(ff) Lightning arresters-
(i) Station type
Twenty
(ii) Pole type
Fifteen
(iii) Synchronous condensers
Thirty-five
(g) Batteries
Ten
(h) (i) Underground cables
including joint boxes and disconnecting boxes ;
Forty
(ii) Cable dust system
Sixty
(i) Overhead lines including
support-
(i) lines on fabricated steel
supports operating at nominal voltages higher than 66 kilovolts;
Thirty-five
(ii) lines on steel supports
operating at nominal voltages higher than 13.2 kilovolts but not
exceeding 66 kilovolts;
Thirty
(iii) lines on steel or reinforced
twenty five concrete supports;
(iv) lines on treated wood support
Twenty
(j) Meters
Fifteen
(k) Self-propelled vehicles
Seven
(l) Static machine tools
Twenty
(m) Air-conditioning plant-
(i) Static
Fifteen
(ii) Portable
Seven
(n) (i) Office furniture and
fittings
Twenty
(ii) Office equipment
Ten
(iii) Internal wiring, including
fittings and apparatus;
Fifteen
(iv) Street-light fittings
Fifteen
(o) Apparatus let on hire-
(i) other than meters
Seven
(ii) Meters
Twenty
(p) Communications equipment-
(i) radio and high frequency
carrier system
Fifteen
(ii) Telephone lines and telephone
Twenty
(q) Assets purchased second hand
and assets not otherwise provided for in this Table.
Such reasonable period as State Government determines in each
case having regard to the nature, age and condition of the asset
at the lime of its acquisition by the owner.