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JUDGMENT Shah, J.-The assessee was the owner of 16 motor-lorries which were run on petrol. In the years of account 2009-2010 he replaced the petrol engines by diesel engines at a total cost of Rs. 97,996. The cost of installing diesel engines represented approximately half the value of the motor-lorries. Before the Income-tax Officer, the assessee claimed initial depreciation in respect of these diesel engines under section 10(2)(vi), paragraph 2. The Income-tax Officer disallowed the claim and that order was confirmed by the Appellate Tribunal. In this reference, Mr. S.P. Mehta, who appears on behalf of the assessee, contends that the assessee has been granted normal depreciation under paragraph 1 clause (vi) of section 10(2) and there is no reason why he should not be entitled, in respect of the same engines, to initial depreciation under paragraph (2). Mr. Mehta seeks to support this argument by referring to rule 8 in the schedule which has been framed under the Indian Income-tax Act. He also submits that if a diesel engine which is installed in a motor-lorry is regarded as "plant" within the meaning of sub-section (5) of section 10 for the purpose of allowing normal depreciation, there is no rational ground for holding that it is not plant for the purpose of allowing initial depreciation. Under clause (vi), in so far as it is material, by the first paragraph it is provided that in respect of depreciation of "such buildings, machinery, plant or furniture", a sum equivalent to such percentage on the original cost thereof may be allowed to the assessee as may in any case or class of cases be prescribed; and the expression "such buildings, machinery, plant or furniture", having regard to the terms of clause (vi) must mean "buildings, machinery plant or furniture used for the purpose of business, profession or vocation of the assessee". Paragraph one enables the assessee to claim what is called "normal depreciation". By paragraph 2 it is provided, in so far as it is material, that where the buildings have been newly erected, or the machinery or plant being new has been installed, after the 31st day of March, 1945, (and before the 1st day of April, 1956) a…

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