The Tinsukia and Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973

.. 
ASSAM ACT X OF 1973 ~ 
(lle~lved the assent of the Pre s id~ut on 25th Apr il, 1913) 
THE TINSUKI A AND DIBRUGA RH ELECTRIC SUPPLY 
UNDERTAKINGS (ACQUISI llOl~) ACT, 197S 
[Published in the As1am Gazette1 Extrao rdinary, datcl the 26th April 
197 j ) 
An 
Act 
to provide for the acquisition of Tinsukia and Di!>ru1arh 
Electric Supply Lndertakings 
Preamble. 
Shutt titlo;, 
Htellt and 
c::1>mmencc· 
meat. 
Whereas it is expedient to provide for the acquisi­
tion of Tinsukia and Dibrugarh ELctric Supply 
Undert akings for a public pu rpose and for giving 
effect to the policy o f the State toward securing the 
principles specified in clau se (..;) of Article 3::.1 of the 
Cons titution of India; 
It is hereby enacted in the Twenty-fourth year of 
the Republic of India, as folbwa :-
1. (1) This Act may be called the Tinsukia an;:l 
Dibrugarh Electric Sup?lY _ Undertaa:ings 
(Acquisition) Act, 1973. 
(2) It extends 'o the whole of the State of 
Assam. 
(3) It shall be deemed to have come into force 
on the 27th day of September, 1972. 
Dei~itions 2. In this Act, unless the context otherwise 
a11~ interpl'c· roq uires-tanea. 
(a) 'Annual Account' means the account of the 
unde rtaking rendered to the Gove nment 
annually under and in accordanc~ with the 
Electricity Act J 
(b) 'Board ' means the Assam State Electricity 
Board constituted under sect.on 5 of &he 
Electricity Supply Act; 
(c) 'Document' in relation to an undertaktng, 
includes its books, accounts, registers, maps 
and plans; 
(d) 'Electricity Act' means the Indian Electricity Ceatral Act 
.A.ct, 1910 a 9ef 1110-. 
(•) 'Electricity Supply Act' means the Electricity Central Act 
Supply Act, 1948 ; ~ of 1941. 
(f) 'Fixed assets' include s works, spare parts, 
stores, tools, motor and other >chicles, office 
equipment and furniture ; 
I,. ·_, 
(~) 'Governmen t' means the Government of 
Assam; 
(h) 'Licensee' means the Tinsukia Electric 
Suppl y Company Ltd. and/or the Dibru· 
garh Electric Supply Uompany Private 
Ltd., as the case may be; 
(i) 'Prescribed ' means prescribed by rules under 
this .Act; 
tj) 'Undertaking' means the Tinsukia Electric 
Suppl y Undertaking owned and managed 
by th e Tinsuk ia E lectric Supp ly Company 
Ltd., and/or the Oibrugarh Electric Supply 
Unde i taking owned and managed by the 
Dibru ~arh Electric Supply Company 
Private Ltd., as the case may be ; 
(k} 'Vesting date' means the 27th day of 
Septemb er, 1972, at ll·30 J p.m., being the .. _ 
date and time when the undertaking shall -
vest in the Government under section 4; · · · 
{l) 'Works' includes ele;tric sQ.pply lines and any 
lands, buildings, machinery or apparatus 
requir ed to supply energy and to carry into 
effect the object of a licence granted under 
the Electricity Act ; 
(m) Other expressions shall have the meanings 
respectively aHigned to them in the Electri­
city Act. 
App]ication; S. (1) This Act shall apply to the undertaking1. 
(2) Any notice given under any of the provision• 
- of th t' Electricity Act or the Electricity Supply Act to 
the licensee for the purchase of the undertaking and 
in pursuance or which notice the underta king has 
·not been purchas ed before the commencement of this 
-Act, shall lap se and be of no e:(fect. 
Explanation :-There shall be no obligation on the 
· part of the Government or t~c Board to purchase 
any undertaking in pursuanc 'e of any notice given as 
aforesaid, nor shall the service of such noti ce be deem.elil 
to prevent the Government from taking any proceei­
ing denovo in respect of the undertaking under this 
Act. 
'1cstlac tlate1 -4.-. The Tinsuki a and Dibrug arh Electri c Supply 
undertak ings shall be deemed to be transferred to, 
and shall vest in the Government, on the 27th day of 
Septemb er, 1972, at 11-30 P. M. 
T sf f 5. The Government may, by an order in writi11.r, 
~!rt:1i.~a tramfer the und ertaking acquired under this Act to the 
te Board. Board on such te rms and conditions, as may be speci-
fied therein, and on such tran sfer the undert aking 
together with all assets, lia bilit ies, rights and obliga­
tions which by virtue of this Act have devolve d on the 
Governm ent, shall ther eupon vest and devolve on the 
Board . 
or• s s 6. (l) The gross amount pa yable to a licensee, 
aa•u•t shall be the aggregate value of the amounts speci fied 
payallle to below:-Lieen•ec. 
(i) the book value of all completed worka in 
beneficial use pertaimng to the undertak· 
ing and taken over by the Government 
(exclud ing works paid for by consumers) 
less depreciation calculate d in accordane• 
with Schedule I ; 
(ii) 
(iii) 
(iv) 
the book valu e of all works in progress 
taken over by the Government , excludin1 
works paid for by consumers or prospective 
consumers; 
the book valu e of an stores includin~ sparo . 
parts taken over by the Govern ment and 
in the case of used stores and spare parts. 
if taken over, such sum as may be decided 
upon by the Government ; 
the book value of all other fixed assets in 
use on the vesting date and take n over by. 
th e Government less deprec iation calcu­
lated in accordance with Schedu le I ; 
{v) the book value of all plants and equipments 
existi ng on the vestin~ date, if tak .-n OV«a' -­
by the Gover nment, but no longer in wic 
owing to wear and tear or to obsole1cence, 
to the extent such value has not IDeen 
written off in the books of the licensee less 
depre ciation calculated in accordance:: with 
Schedule I; 
I 
(vi) 
4 
the amount due from consumers in rcspecl 
of every hir e-purchase agreement referred 
to in section 7(1) (ii) less a sum which bears 
to t1' .. difference between the total amo unt of 
the instalments and the ori ginal cost of the 
material or equipment; the same proport· 
ion as the amount due bears to the total 
amo .. mt of the instal u1ents ; 
(vii) any amnunt p .. id actually by th e licensee in 
re~p ect of every contract refer red to in 
section 7 ( 1) (iii). 
Explanation. : - The book value of any fixed asset 
means its origin al cost and shall compri se-
(i) the t:urchase price paid by the licensee for 
the aaset, including the cost of delivery 
and all charge . properly incur red in erecting 
and brin .. ing the dsset mto beneficial use as 
shown in the books of the undertaking; 
(ii) the cost of supervision actually incurr ed but 
not excerding fifteen per cent of the amount 
referr ed to in pa1agraph \i): 
Prcwided that hefore deciding the amo cmt1 under 
this sub-s ecti un, the licensee shall be given a n oppor­
tunity by the G0vernm nt of being heard, afrer giving 
him a no tice of at least 15 days therefor. 
(2) In addition . a s· m equal to 10 per cent of the 
amou nts assessed under la uses ( i) to (iv) of sub-sec­
tion (1) shall be paid to the licensee by the Govern­
ment, 
(3) When am· assri is acquired by the licensee 
afte r the expiry 01 lhe period to which the latest 
annual acc ou11ts r lat ·, the book value of the asset 
shall be suc b as may b ~ de<:~ded up<m hy the Govern­
me11t: 
Provid ed that bt>forr deciding the book value of 
any such assf'.'t, tht> licensee shall be given an oppor­
tunity hy the Govrrnmcnt of being heard, after giving 
him a notice of aL 1edst 15 d ays therefor . 
V11tiaa of 7. (I) The :-lroperty, rights, liabilit ies and obliga-
uii.dcr• ·k· tions specified below in respect of the undertaki ng 
mir. shall vest in the Gov ernment on the vesting date:-
(i) all the fixed assets of the licensee and all the 
document• xelating to the undertaking ; 
-
I 
5 
(ii) all the rights, liabilities and obligations o( · 
the licensee under hire-pur ch ase agree· 
ments, if any, for the supply of materials or 
equipm ent made bona.fide before the vesting 
date; ·• 
(iii) all the rights , liabilities and obligations of 
the licensee under any othe r contract 
enter ed into bona.fide before the vesting date, 
not being a contract relating to the borrow­
ing or lending of money, or to the employ· 
ment of staff. 
(2) All the assets specified in su b-section (I) (i) 
shall vest in the Government free from any debts, 
mortg ages or similar obligations of the licensee or 
attaching to the undertaki ng : 
Provided that such debts, mortgages or obligations 
shall atta ch to the amount payable under this Act for 
the assets. / 
(3) In the case of an under taking which vests in 
the Government under this Act, the licence granted 
to it under Part II of the Electricity Act shall be 
deem ed to have been terminated on the vesting date 
and all the rights, liabilities and obligations of the 
licensee under any agreement to supply eletricity 
enter ed into before that dat e shall devolve or shall 
be deemed to have devolved on the Government: 
Provided that where any such agreement is not 
in conformi ty with the rates and conditions of s!!pply 
approv ed by th e Government and in force on the 
vesting date, the agreement shall be voidable at the 
option of the Government. 
(4) In respect of any undertaking to which 
section 4 applies, it shall be lawfol for the Govern• 
mentor their auth orised representative on and after 
the vesting date, after removing any obstruction that 
may be or might have been offered , to take posses­
"lion of the entire undertaking, or as the case may 
be, the fixed assets and of all documents relating to 
the und ertaking which the Governme nt may require 
for carrying it on. 
(5) All the liabilities and obligations, other than 
tho se vest ing in the Government unde r sub-sections 
{l) and (3), shall continue to be the liab ilities and 
obligations of the licensee, after the vesting date. 
Explanation : All liabilities and obligations in 
respe~J of staff, taxes, prov ident fund, employees' 
I 
6 
state Insura nce , industrial disputes and all other 
matters, upto and including the vesting date, shall 
continue to be the liabilities and obligations of the 
licensee, after the vesting date. 
~~· •f 8. Where the Government are of opinion that 
aet i.e.raafiJ:. any licensee has on or after the 1st January, 1971, 
disposed of any fixed asset whether by way of sale, 
exchange, gift, lease or otherwis.e, or incurred any 
expenditure, liability or obli ization otherwise than 
in the normal course of events, with a view to 
benefit unduly the licensee or some other person 
and thereby caused loss to the Govern ment as succee­
ding owners of the und ert aking, the Government 
shall be entitled to deduct from the amount payable 
to the licensee under this Act, an amount which 
they consider to be the loss sustained by them : 
Provided that before making such deduction, 
the licensee shall be given a notice within nine 
months of the vesting date to show cause against 
such deduction, within a period of fifteen days from 
the date of receipt of such notice. 
Ji)eductions 9. The Government shall be entitled to deduct 
ft°;:oss the the following sums from the gross amount payable 
amnnt. under this Act to a licensee-:-
(a) the amount, if any, already paid in advance; 
(b) the amount, if any, specified in section 8; 
(c) the amount due, if any, including interest 
thereon, from the licensee to the Board, 
for energy supplied by the Board before 
the vestng date ; 
(d) all amounts and arrears of interest, if any, 
thereon, due from the licensee to the 
Government ; 
(e) the amount, if any, equivalent to the losa 
sustained by the Government by reason of 
any property or rights belonging to the un­
dertaking not having been handed over to 
the Government, the amount of such loss 
being deemed to be the amount by which 
the market value of such property or rights 
exceeds the amount payable therefore under 
this Act, together with any income which 
- might have been realised by the Govern­
ment, if the property or rights had been 
handed over on the vesting date; 
( f) the amount of all loans due from the liccns~c 
t• any financial institutions constituted 9y 
or under the authority of the Government 
and arrears of interest, if any, thereon ; · 
(g) all sums paid by consumers by way of security 
deposit and arrears of interest due thereon 
on the vesting date, in so far as they have 
not been paid over by the licensee lo the 
Government, less the amo unts which accor­
ding to the books of the licensee are due 
from the consumers to the licensee for 
energy supplied by him before that date ; 
(h) all advances from consumers and prospective 
consumers, and all sums which h ave been 
or ought to be set aside to the credit of the 
consumer's fund, in so far as such advance s 
or sums have not been paid over by th_e­
licensee to the Government ; 
(i) the amounts remaining in Tariffs and Divi­
dends Control Reserv e, Contingencies Re­
serve and the Development R(.serve, in 
so far as such amount s have not been paid 
over by the licensee to the Gover nment ; 
(j) the amount, if any, as $pecified in sectiOns 
11 (2) and 11(3) ; 
(k) the amount, if any, relating to debts, fnort­
gages or obligations as menti oned in provi-
so to st.ction 7 (2): -
Pro vided that before making any deduction under 
this section, the licensee shall be given a not ice to show 
cause against such deduction, within a perio d of fifteen 
days from the date of receipt of such notice. 
Mannu of 10. (1) The Government shall appoint , b y order 
payment of in writi ng, a person having adequate knowledge and 
net amount. experienc e in matters relating to accounts, as Special 
Officer to assess the net amount pay able under this 
. Act by the Goverl'lment to the licensee, alter making 
the deduc tions mentioned in section 9. · - · 
(2) The Special Officer may call for the assi•· 
tance of such Officers and staff of the Government 
or the Board or the undertaking as he may deem 
fit, in assessing the net amount payable. 
(3) The net amount due to a licensee under 
-- this Act shall be paid by the Governm ent to -the 
- licensee with in one year from the vesting date : 
Provided that this period may be suita bly extended 
- by the Government if the licensee fails to furniah or 
delays the furnishing _ of _ accounts, information, 
particulars or documents as mentioned in section 12. 
(4) The net amount payable shall bear interest 
at 4 per cent per annum from the vestin g date: 
Provided that no interest shall be payable during 
"dny extensions of time granted un der the proviso 
to sub-section (3). 
(5) Where the gross amount payable to the 
licensee is equal to or less than the total amount 
to be deducted und er section 9, no payment shall 
be made to the licensee by the Government. 
Provisions 11. (I) Eve ry person who was genu inely employed 
for existing in connection with the affairs of an undertak ing as its 
•.ta ff of employee immedi ately before the vesting date, shall 
licensee. become on the vesiting date an employee of the 
Government and the reafter an employee of the Board 
on the da te of tra nsfer of the undertaking to the 
Board under section 5, and shall hold his service on 
the same terms and condition and with the same rights 
to pension, gratuity and other matters as would 
have been admissible to him if the undertaking had 
not been trans ferred to and vested in the Govern­
ment or the Board, as the case may be, and continue • 
to do so unless aud until his employme nt under 
the Governme nt or the Board, as the case m ay be, 
is terminated or until his remuneration, terms or 
conditions are duly altered by the Government or 
the Board, as· the case inay be. 
(2) If the licensee fails to pay such an employee 
his dues as immediately before the vesting date, the 
Governme nt or the Board, as the case may be, may 
pay him these dues and the amount so paid shall 
be deducted from the amount payable by the 
Gov.ernment to the licensee. 
(3) In case the Government or the Bo-ard, as 
the case may· be, retrench any such employee within 
a period of one year from the vesting date, the amount 
payable to such an em ployee on retrenchment shall 
be deducted from the amount payable by the Govern· 
ment to the: licensee. 
(4) For the persons who immediately before the 
ve1ting date were the tru stees for any -pensien, 
provident, irratuity or: other like fund constitut ed for the 
employees of the licen see, there may be substituted as 
trustees, such persons as the Government may, by 
ge1aeral or special order, specify. 
9 
(5) Notwithstanding anything contained in [the ~:n}"al 4~ct 
Industrial Disputes Act, 1947, or in any other law for 
0 19 • 
the time being in force, the transfer of the services of 
any employee from the licensee to the Government or 
from the, Government to the Board, shall not entitle 
mch employee to any compensation under this Act or 
any other law for the time being in force and no such 
claim shall be entertained by any court, tribunal or 
other authority. 
(6) If any question arises as to whether or not 
any person was genuinely employed in connection with 
the affairs of the undertaking as its employee immediately 
before the vesting date, or whether or not the services 
of any person have been transferred to the Government 
or Board under this Act, it shall be decided by an 
officer authorised for this purpose by the Government 
and an appeal shall lie against his decision to the 
Government whose decision shall be final. 
Inventory of 12 (1) The licensee shall, within ninety days from 
';l5sfets t~nd the vesting date or such further time as may be granted 
111 orma ion. "' th by the Government, prepare and hand over to em a 
complete inventory of all the fixed assets belonging to 
his undertaking and of its documents. 
(2) The licensee shall also write up the 
accounts of his undertaking upto the vesting date, get 
them audited and submit them to the Govern­
ment within four months from 'that date or such fur­
ther time as may be granted by the Government. 
(3) The licensee shall also, within such time as 
may be specified by the Government, furnish to them 
sucil information and particulars as may be required by 
the Government in regard to documents relating to 
the undertaking. 
(4) The licensee shall not destroy any document 
relating to th~ undertaking and shall hand over to the 
Government on vesting date all such documents as 
are necessary for ascertaining the assets of the unaer­
taking, the rights, liabilities and obligations attaching 
thereto and for determining the amount payable or 
deductible in resp«:ct of tfie undertaking ufiqer this 
Act. 
(5) Where the documents aforesaid have been 
t::iken possession of by the Government, the license~ 
or any person authorised by him in this behalf, shall 
have access to such documents at all reasonable times 
and shall also · be entitled to take copies tliereof or 
extracts therefrom. · 
Power of 13. Any employee of the Government or the 
entry. Board authorised in this behalf by general or special 
order by the Government, or the Special officer 
,) 
Penalties . 
10 
appointed under section I 0 may, at any time after giving 
the licewee reasonable notice, enter upon any land or 
premises in his possession and make any survey, exa­
mination or investigation preliminary or incidental 
to the purposes of this Act. 
14. (1) Whoever, ] being required to furnish any 
information or make any statement under this Act, 
furn ishes any information ·or makes any statement 
which he knows to be false, or whoever wilfully fails 
to hand over to the Government or obstructs in 
taking over by the Government of any fixed asset or 
document belonging to the undertak ing or wilfully 
suppresses or damages or destroys such fixed asset 
or document, which is to be taken over by the Govern- . 
ment, shall be punishable with imprisonment for a 
term which may extend to two years, or with fine 
which may extend to twenty thousand rupees or with 
both , and in the case of a continuing offence, with 
an additional fine which may extend to five hundred 
rupee s, for every day after the first during ;;. which the 
offence continues. 
(2) Whoever fails, without reasonable cause, to 
comply with any of the provisions of this Act or the 
rules made thereunder, or any direction or order 
issued in pursuance thereof, shall, if the case be not 
govern ed by sub-section (1), be punishable with fine 
which may extend to twenty thousand r upees and in 
the case of a continuing offence, with an additi@nal 
fine which may extend to five hundred rupees, for 
every day after the first during which the offence 
continues. 
(3) No Court shall take cognizance of an offence 
punishable under this section except with the previous 
sanction of the Government or of an officer authorised 
by them in this behalf. 
(4) Notwithstanding anything contained in section Central Act 
32 of the Code of Criminal Procedure, 1898, it shall 5 of 1898. 
be lawful for any Magistrate of the First Class 
specially empowered by the Government in this 
behalf, to impose a sentence of fine exceeding two 
thousand rupees when awarding punishment under 
sub-section (I) or (2). · 
Offences by 15. Where a person committing any offence 
Corpora- punishable under this Act is a company or an ti on. association or a body of persons, the manager, 
Secrt:tary, agent or other principal officer managing 
the affairs of the company, association or body shall 
be deemed to be guilty of such offence. 
Protection 
of action. 
Bar to juris­
diction of 
(",,ourt. 
Effect of 
other laws. 
11 
16. No suit, prosecution or other legal procee­
ding shall lie against the Government or the Board 
or any employee of the Government or the Board or 
the Special Officer appointed under section 10, acting 
under the direction of the Government or the Board 
or aiding or assisting the Government or the Board 
or an employee of the Government or the Board , in 
respect of anything which is in good faith done or 
intended to be done in pursuance of this Act or 
any rule or order made thereunder. 
17. Notwitstanding anything contained in any 
oth er law for the time being in force, no court or tri· 
bunal shall call in question any order, notification, 
or any other act done or purpcrted to have been 
done under this Act. 
18. (1) No provlSlon of the Electricity Act, the 
Electricity Supply Act, or any other Act for the time 
being in force and of any rule made under any 
of those Acts or of anv instrument including license 
having effect by virtue of any of those Acts or 
any rule made ther eunde r, shall, in so far as it is 
inconsisten t with any of the provisions of this Act, 
h;ive any effect. 
(2) Save a~ otherwise provided in this Act, the 
provisions of this Act shall be in addition to and not in 
derogation of the Electricity Act and the Elec-
tricity Supply Act. 
Power to 19. If any difficulty arises in g1vmg effect to the 
remove. diffi• provisions of this Act, the Government may, as 
culues. occassion may require, do anything which appe ars 
to them necessary for the purpose of removing the 
difficulty. -
Arbitration 20. ( l) Where any dispute arises in respect of any 
of the matters specified below, it shall be determined 
by an arbitrator appoi nted by the Government, who 
shall be a sitting or retired Dis trict or High Court 
Judg e-
(a) Whether any propert}' belonging , or any 
right, liability or obligation attaching to 
the undertaking, vests in the Government; 
(b) Whether any fixed asset forms part of the 
undertaking ; 
(c) Whether any contract or hire-purchase agree­
m.-nt or other contract referred to in sec­
tion 7 (1) (ii) or (iii) has been enterw into 
bcmafiu or µot ; 
(d) 
12 
Whether any agreement to supply electricity 
entered into by the licensee prior to the 
vesting date is of the nature referred to in 
the proviso to section 7 (3). 
(2) Subject to the provisions of this section, the Central Act 
provisions of the Arbitration Act, I 940, shall apply to 10 of 1940. 
all arbitration s under this Act. --.., 
Power to 21. The Government may make rules to carry out 
make rules. the purposes of this Act. 
Repeal and 
savings. 22. (1) The Tinsukia and Dibrugarh Electric 
Supply Undertakings (Acquisition) Ordinance, 1972, Adissam Or· · ' aance ia hereby repealed. VIII of 
1972. 
(2) Notwithstanding such repeal and notwithstan .. 
ding any judgement, decree or order of any court or 
tribunal, any action taken or purported to have been 
taken, or anything done or purported to have been 
done , or any right, obligation or liability acquired or 
incurred, by or on behalf of the Government or the 
Board, in pursuance of the provisions of the Tinsukia ;i.8sam Or­
and Dibrug arh Electric Supply Undertakings (Acquisi- ~{;fee of 
tion) O rdinance, 1972, shall be deemed to have been 1972. 
taken, done, acquired or incurred under the corres-
ponding provisions of this Act, by or on behalf of the 
Government OI' the Board, as the case may be. 
Declaratio•. 23. It is hereby declared that this Act is for giving 
effect to the policy of the State towards securing the 
principle s specified in Clause (b) of Article 39 of the 
Constitution of India. 
SCHEDULE I 
[See section 6 ( 1) ] 
For purposes of determining the amount payabk under section 6 (1 ), 
the depreci ation shall be calculated at annual rates arrived at by dividing 
ninety per"cent ofthe book value of each "'sset by the number of years of 
life of the ,.asset as specified in the table below. For the year in which 
an asset was brought into beneficial use, the depreciation shall be calcula· 
ted at half the annual rate and for the period after the licensee's last 
13 
completed financial year till the vesting date, the depreciation shall be caleu­
la ted pro-rata. Depreciation shall not be calculated for any period beyo,nd 
the life of the asset as prescribed herein. 
Description of asset 
(1) 
A. Land owned under full title 
B. Land held under lease-
(a) for investmen t in the land 
(b) for cost of clearing site 
C. Assets purchased new-
fa) Plant and machinery in 
generating stations, includim? plant 
foundations-
(i) Hydro-electric 
(ii) Steam electric 
(iii) Diesel electric 
(b) Cooling towers and circu­
lating water systems. 
( c) Hydraulic works forming 
part of a hydro-electric system 
including-
{i) dams, spillways, weirs, 
canals, reinforced con­
cretes flumes !lnd 
sypho1;1,S. 
(ii) reinforced concrete 
- pipelines and surge 
tanks, steel pipelines, 
sluice gates, steel surge 
tanks, hydraulic control 
valves and other 
hydraulic works. 
Table 
Number of years of life of asset 
(2) 
Infinity. 
Th{ period of the lease, or the 
period remaining unexpired on the 
assigi!!J:ient of the lease. 
The period of the lease remammg 
unexpired at the date of clearing the 
site. 
Thirty-five. 
Twenty-five. 
Fifteen. 
Thirty. 
One hundred. 
forty. 
,I 
14 
( d) Buildings and civil engineering works of a 
permanent character, not mentioned above--
(i) offices and show-rooms Fifty. 
(ii J containing thermo-electric generation 
plant. 
(iii) containing hydro-electric generating 
plant. 
(iv) temporary erections such as wooden 
structures. 
(iva) roads other than kateha roads 
(v) Others 
(c) Tran sformers, transformer .kiosks, sub-station 
equipment and other fixed apparatus (including phm t 
foundations)-
(i) transformers (including foundations) 
having a rating of 100 kilovolt amperes and 
over. 
(ii) others 
(f) switchgear, including cable connections 
(ff) Lightening arrestors-
(i) Station type 
(ii) Pole type 
(iii) Synchronous condensers 
(g) Batteries ... 
(h)(i) underground e<ibles including joint boxes 
and disconnecting boxes. 
(ii) Ce.blo due• system , .. - '" 
Thirty. 
Thirty-five. 
Five. 
One hundred. 
Fifty. 
Thi rtytdi.ve. 
Twenty-five. 
Twenty. 
Twenty. 
Fifteen. 
Thirty-five. 
Ten • 
Forty. 
Sl.xty. 
I I 
. . 
1.5 
(i) Overhead lines including support -
{i) lines on fabric ated steel supports operating 
at nominal voltages higher than 66 kilovolt s. 
Thirty-five. 
(ii) lines on steel supports operating at nominal 
voltages higher than 13·2 kilovolts but not 
Thirty. 
exceeding 66 kilovolts. · 
(iii) lines on steel or reinforced concrete supports Twenty-five. 
(iv) lines on treated wood support 
(j) Meters 
(k) Self-propelled vehicles 
(1) Static machine tools 
(m) Air conditioning 
(i) Static 
plant-
(ii) Portable ... 
(n) (i) office furniture and fittings 
(ii) office equipment . . . . .. 
(iii) Internal wiring, including fitting and 
apparatus. 
(iv) Street-light fittings 
(o) Apparatus let on hire­
(i) other than motors 
(ii) Motors 
(p) Communications equipment-
Twenty. 
Fifteen. 
Seven . 
Twenty. 
Fifteen. 
Seven. 
Twenty. 
Ten. 
Fifteen. 
Fifteen. 
Seven. 
Twenly. 
(i) radio and high frequency carrier system 
(ii) telephone lines and telephone 
Fifteen. 
Twenty. 
D. Assets purchased second hand 
and assets not otherwise pro­
vided for in this table. 
AGP. (Leg.) No.9/73-2,500-21-5·7~ . 
Such reasonable period 
as Government deter­
mines in each case 
having regard to the 
natul'e, age and 
condition of the asset 
at tho time of its 
acquisition by the 
licensee. 

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