Schedule
[ 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
(1)
(1)
(2)
(2)
A.
Land owned under full title
Infinity.
B.
Land held under lease-
(a)
for investment in the land
The period of the lease, 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 stations, including plant
foundations-
(i) Hydro 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) dam, spillways, weirs, canals, reinforced concrete flumes
and syphons.
One hundred.
(ii) reinforced concrete pipe line and surge tanks steel pipe
lines, sluice gates, steel surge tanks, hydraulic control valves
and other hydraulic works.
Forty.
(d)
Building and civil engineering works of a permanent
character, not mentioned above-
(i) Office and showrooms
Fifty.
(ii) Containing thermoelectric generating plant
Thirty.
(iii) Containing hydroelectric generating plant
Thirty five.
(iv) Temporary erections such as wooden structures.
Five.
(v) Roads other than katcha roads.
One hundred.
(vi) Others.
Fifty.
(e)
Transformers, transformers kiosks, sub-station equipment and
other fixed apparatus (including plan foundation)-
(i) Transformers (including foundation) having a rating of
100 kilovolt amperes and over)
Thirty five.
(ii) Others
Twenty five.
(f)
Switchgear, including cable connections
Twenty.
(g)
Lightening arrestors-
(i) Station type
Twenty.
(ii) Pole type
Fifteen.
(iii) Synchronous condensers
Thirty five.
(h)
Batteries
Ten.
(i)
(i) Underground cables including joint boxes and
disconnecting boxes.
Forty.
(ii) Cable duct system.
Sixty.
(j)
Overhead lines including support-
(i) Lines on fabricated steel support-operating at nominal
voltages higher than 66 kilovolts.
Thirty five.
(ii) Lines on steel supports-operating at nominal voltages
higher than 13.2 kilvolts but not exceeding 66 kilovolts.
Thirty.
(iii) Lines on steel or reinforced concrete supports.
Twenty five.
(iv) Lines on treated wood supports.
Twenty.
(k)
Meters
Fifteen.
(l)
Self-propelled vehicles
Seven.
(m)
Static-machine tools
Twenty.
(n)
Air conditioning plant-
(i) Static
Fifteen.
(ii) Portable
Seven.
(o)
(i) Office furniture and fittings
Twenty.
(ii) Office equipment
Ten.
(iii) Internal wiring including fittings and apparatus.
Fifteen.
(iv) Street-light fittings
Fifteen.
(p)
Apparatus let on hire-
(i) Other than meters
Seven.
(ii) Meters
Twenty.
(q)
Communications equipment-
(i) Radio and high frequency carrier system.
Fifteen.
(ii) Telephone lines and telephone.
Twenty.
D.
Assets purchased second hand and assets not otherwise
provided for in this table.
Such reasonable period as Government determines in each case
having regard to the nature of the asset at the time of its
acquisition by the licensee.
Section 23 • The Tinsukia and Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973
23. Declaration.
the-tinsukia-and-dibrugarh-electric-supply-undertakings-acquisition-act-1973-sec-23.json
•
Section 23
{
"act_title": "The Tinsukia and Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973",
"act_slug": "the-tinsukia-and-dibrugarh-electric-supply-undertakings-acquisition-act-1973",
"section_label": "Section",
"section": {
"number": "23",
"title": "23. Declaration.",
"chapter": null,
"content": "Schedule\n[ See Section 6(1)]\nTable\nTable\nDescription of asset\nDescription of asset\nNumber of years of life of asset\nNumber of years of life of asset\n(1)\n(1)\n(2)\n(2)\nA.\nLand owned under full title\nInfinity.\nB.\nLand held under lease-\n(a)\nfor investment in the land\nThe period of the lease, or the period remaining unexpired on\n\t\t\t\t\tthe assignment of the lease.\n(b)\nfor cost of clearing site\nThe period of the lease remaining unexpired at the date of\n\t\t\t\t\tclearing the site.\nC.\nAssets purchased new-\n(a)\nPlant and machinery in generating stations, including plant\n\t\t\t\t\tfoundations-\n(i) Hydro electric\nThirty five.\n(ii) Steam electric\nTwenty five.\n(iii) Diesel electric\nFifteen.\n(b)\nCooling towers and circulating water systems\nThirty.\n(c)\nHydraulic works forming part of a hydro-electric system\n\t\t\t\t\tincluding-\n(i) dam, spillways, weirs, canals, reinforced concrete flumes\n\t\t\t\t\tand syphons.\nOne hundred.\n(ii) reinforced concrete pipe line and surge tanks steel pipe\n\t\t\t\t\tlines, sluice gates, steel surge tanks, hydraulic control valves\n\t\t\t\t\tand other hydraulic works.\nForty.\n(d)\nBuilding and civil engineering works of a permanent\n\t\t\t\t\tcharacter, not mentioned above-\n(i) Office and showrooms\nFifty.\n(ii) Containing thermoelectric generating plant\nThirty.\n(iii) Containing hydroelectric generating plant\nThirty five.\n(iv) Temporary erections such as wooden structures.\nFive.\n(v) Roads other than katcha roads.\nOne hundred.\n(vi) Others.\nFifty.\n(e)\nTransformers, transformers kiosks, sub-station equipment and\n\t\t\t\t\tother fixed apparatus (including plan foundation)-\n(i) Transformers (including foundation) having a rating of\n\t\t\t\t\t100 kilovolt amperes and over)\nThirty five.\n(ii) Others\nTwenty five.\n(f)\nSwitchgear, including cable connections\nTwenty.\n(g)\nLightening arrestors-\n(i) Station type\nTwenty.\n(ii) Pole type\nFifteen.\n(iii) Synchronous condensers\nThirty five.\n(h)\nBatteries\nTen.\n(i)\n(i) Underground cables including joint boxes and\n\t\t\t\t\tdisconnecting boxes.\nForty.\n(ii) Cable duct system.\nSixty.\n(j)\nOverhead lines including support-\n(i) Lines on fabricated steel support-operating at nominal\n\t\t\t\t\tvoltages higher than 66 kilovolts.\nThirty five.\n(ii) Lines on steel supports-operating at nominal voltages\n\t\t\t\t\thigher than 13.2 kilvolts but not exceeding 66 kilovolts.\nThirty.\n(iii) Lines on steel or reinforced concrete supports.\nTwenty five.\n(iv) Lines on treated wood supports.\nTwenty.\n(k)\nMeters\nFifteen.\n(l)\nSelf-propelled vehicles\nSeven.\n(m)\nStatic-machine tools\nTwenty.\n(n)\nAir conditioning plant-\n(i) Static\nFifteen.\n(ii) Portable\nSeven.\n(o)\n(i) Office furniture and fittings\nTwenty.\n(ii) Office equipment\nTen.\n(iii) Internal wiring including fittings and apparatus.\nFifteen.\n(iv) Street-light fittings\nFifteen.\n(p)\nApparatus let on hire-\n(i) Other than meters\nSeven.\n(ii) Meters\nTwenty.\n(q)\nCommunications equipment-\n(i) Radio and high frequency carrier system.\nFifteen.\n(ii) Telephone lines and telephone.\nTwenty.\nD.\nAssets purchased second hand and assets not otherwise\n\t\t\t\t\tprovided for in this table.\nSuch reasonable period as Government determines in each case\n\t\t\t\t\thaving regard to the nature of the asset at the time of its\n\t\t\t\t\tacquisition by the licensee.",
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