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 April, 1913)

###### THE TINSUKIA AND DIBRUGA RH ELECTRIC SUPPLY

UNDERTAKINGS (ACQUISI llOl~) ACT, 197S

[Published in the _As1am Gazette1_ [Extraordinary, ] [datcl ][the ] [26th April ]

197 j)

###### An

Act

###### to provide for the acquisition of Tinsukia and Di!>ru1arh
 Electric Supply Lndertakings

Preamble. Whereas it is expedient to provide for the acquisi-

tion of Tinsukia and Dibrugarh ELctric Supply

Undertakings for a public pu rpose and for giving

effect to the policy of the State toward securing the

principles specified in clause (..;) of Article 3::.1 of the
Constitution of India;

###### It is hereby enacted in the Twenty-fourth year of

the Republic of India, as folbwa :-

Shutt titlo;, 1. (1) This Act may be called the Tinsukia an;:l

#### .. Htellt and Dibrugarh Electric Sup?lY _ Undertaa:ings

c::1>mmencc· (Acquisition) Act, 1973.
meat.

(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
undertaking 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-.


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(•) 'Electricity Supply Act' means the Electricity Central Act

Supply Act, 1948 ; ~ of 1941.

(f) 'Fixed assets' includes works, spare parts,
stores, tools, motor and other >chicles, office
equipment and furniture ;

I,.                                                                                                                                               - ,

(~) 'Government' means the Government of
Assam;

(h) 'Licensee' means the Tinsukia Electric
Supply 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

Supply Undertaking owned and managed
by the Tinsukia Electric Supply Company
Ltd., and/or the Oibrugarh Electric Supply
Undei 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
September, 1972, at ll·30J 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
required 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 undertaking has

               - ot been purchased before the commencement of this

-Act, shall lapse 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


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aforesaid, nor shall the service of such notice 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 Tinsukia and Dibrugarh Electric Supply

undertakings shall be deemed to be transferred to,
and shall vest in the Government, on the 27th day of
September, 1972, at 11-30 P. M.

T sf f 5. The Government may, by an order in writi11.r,

~!rt:1i.~a tramfer the undertaking acquired under this Act to the

te Board. Board on such te rms and conditions, as may be speci-

fied therein, and on such transfer the undertaking
together with all assets, liabilities, rights and obliga-
tions which by virtue of this Act have devolved on the
Government, shall thereupon vest and devolve on the
Board.

###### or• s s 6. (l) The gross amount payable to a licensee,

aa•u•t shall be the aggregate value of the amounts specified

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
(excluding works paid for by consumers)

_less_ depreciation calculated in accordane•
with Schedule I ;

(ii) the book value of all works in progress

taken over by the Government, excludin1
works paid for by consumers or prospective
consumers;

###### (iii) the book value of an stores includin~ sparo .

parts taken over by the Government and _I_
in the case of used stores and spare parts.
if taken over, such sum as may be decided
upon by the Government ;

(iv) the book value of all other fixed assets in

u se on the vesting date and taken over by.
_th_ _e_ Government _less_ depreciation calcu-
lated in accordance with Schedule I ;

{v) the book value of all plants and equipments

existing on the vestin~ date, if tak.-n OV«a' --

by the Government, 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
depreciation calculated in accordance:: with

Schedule I;


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(vi) [the ] [amount ] [due ] [from consumers in rcsp][ecl ]

of every hire-purchase agreement referred
to in section 7(1) _(ii) less_ a sum which bears
to t1' .. difference between the total amount of
the instalments and the original cost of the

material or equipment; the same proport·
ion as the amount due bears to the total
amo .. mt of the instalu1ents ;

(vii) any amnunt p .. id actually by th e licensee in

re~p ect of every contract referred to in
section 7 ( 1) (iii).

_Explanation. : - The_ book value of any fixed asset

means its original cost and shall comprise-

(i) the t:urchase price paid by the licensee for

the aaset, including the cost of delivery
and all charge. properly incurred in erecting
and brin .. ing the dsset mto beneficial use as

shown in the books of the undertaking;

(ii) the cost of supervision actually incurred but

not excerding fifteen per cent of the amount
referred to in pa1agraph \i):

Prcwided that hefore deciding the amocmt1 under
this sub-sectiun, the licensee shall be given an 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

after the expiry 01 lhe period to which the latest
annual accou11ts r lat ·, the book value of the asset
shall be sucb as may b ~ de<:~ded up<m hy the Govern-
me11t:

Provided 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 days therefor.

V11tiaa of 7. (I) The :-lroperty, rights, liabilities and obliga-

uii.dcr•                 - · tions specified below in respect of the undertaking

**mir.** shall vest in the Government on the vesting date:-

(i) all the fixed assets of the licensee and all the

document• xelating to the undertaking ;


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5

(ii) all the rights, liabilities and obligations _o( ·_

the licensee under hire-purchase agree·
ments, if any, for the supply of materials or

equipment made _bona.fide_ before the vesting
date;                 -

(iii) all the rights, liabilities and obligations of

the licensee under any other contract
entered 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,
mortgages or similar obligations of the licensee or
attaching to the undertaking :

Provided that such debts, mortgages or obligations

shall attach to the amount payable under this Act for
the assets.
_/_

(3) In the case of an undertaking which vests in
the Government under this Act, the licence granted
to it under Part II of the Electricity Act shall be
deemed to have been terminated on the vesting date
and all the rights, liabilities and obligations of the
licensee under any agreement to supply eletricity

entered into before that date shall devolve or shall
be deemed to have devolved on the Government:

Provided that where any such agreement is not
in conformity with the rates and co nditions of s!!pply
approved by the Government and in force on the
vesting date, the agreement shall be voidable at the
option of the Government.

##### I

(4) In respect of any undertaking to which
section 4 applies, it shall be lawfol for the Govern•
mentor their authorised representative on and after
the vesting date, after removing any obstruction that

_I_ 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 undertaking which the Government may require
for carrying it on.

_(5)_ All the liabilities and obligations, other than

those vesting in the Government under sub-sections
{l) and (3), shall continue to be the liabilities and
obligations of the licensee, after the vesting date.

_Explanation_ : All liabilities and obligations in

respe~J of staff, taxes, provident fund, employees'


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state Insurance , 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 obliization 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 Government as succee-
ding owners of the undertaking, 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


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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 amounts 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 have been
or ought to be set aside to the credit of the
consumer's fund, in so far as such advances
or sums have not been paid over by th_e-

licensee to the Government ;

(i) the amounts remaining in Tariffs and Divi-

dends Control Reserve, Contingencies Re-
serve and the Development R (.serve, in
so far as such amounts have not been paid
over by the licensee to the Government ;

###### (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 mentioned in provi-
so to st.ction 7 (2):                          -

Provided that before making any deduction under
this section, the licensee shall be given a notice to show
cause against such deduction, within a period of fifteen
days from the date of receipt of such notice.

Mannu of 10. (1) The Government shall appoint, by order

payment of in writing, a person having adequate knowledge and
net amount. experience in matters relating to accounts, as Special
Officer to assess the net amount payable under this

. Act by the Goverl'lment to the licensee, alter making
the deductions 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 Government to -the

               - licensee within 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.


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(4) The net amount payable shall bear interest

at 4 per cent per annum from the vesting date:

Provided that no interest shall be payable during

"dny extensions of time granted under 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 under section 9, no payment shall
be made to the licensee by the Government.

Provisions 11. (I) Every person who was genuinely employed

for existing in connection with the affairs of an undertaking as its

        - ta ff of employee immediately before the vesting date, shall
licensee. become on the vesiting date an employee of the
Government and thereafter an employee of the Board
on the da te of transfer 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 transferred to and vested in the Govern-
ment or the Board, as the case may be, and continue          -
to do so unless aud until his employment under
the Government 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
Government 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 employee 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 trustees for any -pensien,

provident, irratuity or: other like fund constituted for the
employees of the licensee, there may be substituted as
trustees, such persons as the Government may, by
ge1aeral or special order, specify.


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**9**

(5) Notwithstanding anything contained in [ the ~:n}"al ~ct

0 19 4

Industrial Disputes Act, 1947, or in any other law for          -

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

';l[5]sfets 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


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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.

Penalties. 14. (1) Whoever,] being required to furnish any

information or make any statement under this Act,
furnishes 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 undertaking 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

rupees, 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
governed 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.


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16. No suit, prosecution or other legal procee-

Protection

of action. 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

Bar to juris-

other law for the time being in force, no court or tri·

diction of

(",,ourt. 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

Effect of
other laws. 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 thereunder, shall, in so far as it is
inconsistent 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 appears
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 appointed by the Government, who
shall be a sitting or retired District or High Court

Judge-
(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 ;


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(d) 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 arbitrations under this Act. --..,

Power to 21. The Government may make rules to carry out

make rules. the purposes of this Act.

Repeal and 22. (1) The Tinsukia and Dibrugarh Electric
savings.

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 Dibrugarh Electric Supply Undertakings (Acquisi- ~{;fee of
tion) Ordinance, 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
principles 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 depreciation 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


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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.

**Table**

Description of asset Number of years of life of asset

(1) (2)

A. Land owned under full title Infinity.

B. Land held under lease-

(a) for investment in the land Th{ period of the lease, or the

period remaining unexpired on the
assigi!!J:ient of the lease.

(b) for cost of clearing site The period of the lease remammg

unexpired at the date of clearing the
site.

C. Assets purchased new-

fa) Plant and machinery in
generating stations, includim? plant
foundations-

(i) Hydro-electric Thirty-five.

(ii) Steam electric Twenty-five.

(iii) Diesel electric Fifteen.

(b) Cooling towers and circu- Thirty.

lating water systems.

( c) Hydraulic works forming
part of a hydro-electric system

###### including-

{i) dams, spillways, weirs, One hundred.
canals, reinforced con-
cretes flumes !lnd

sypho1;1,S.

(ii) reinforced concrete forty.

             - pipelines and surge

tanks, steel pipelines,
sluice gates, steel surge

tanks, hydraulic control
valves and other

hydraulic works.


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14

( d) Buildings and civil engineering works of a

permanent character, not mentioned above--

(i) offices and show-rooms Fifty.

Thirty.

(ii J containing thermo-electric generation
plant.

Thirty-five.

(iii) containing hydro-electric generating

plant.

Five.

(iv) temporary erections such as wooden
structures.

One hundred.

(iva) roads other than kateha roads

Fifty.

(v) Others

(c) Transformers, transformer .kiosks, sub-station

equipment and other fixed apparatus (including phmt

foundations)-

Thi rtytdi.ve.

(i) transformers (including foundations)
having a rating of 100 kilovolt amperes and

over.

Twenty-five.

(ii) others

Twenty.

(f) switchgear, including cable connections

_,I_ (ff) Lightening arrestors-

Twenty.

(i) Station type

Fifteen.

(ii) Pole type

Thirty-five.

(iii) Synchronous condensers

(g) Batteries ... Ten •

Forty.

(h)(i) underground e<ibles including joint boxes

and disconnecting boxes.

###### (ii) Ce.blo due• system , .. '" Sl.xty.
# -


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1.5

(i) Overhead lines including support-

{i) lines on fabricated steel supports operating Thirty-five.
at nominal voltages higher than 66 kilovolts.

(ii) lines on steel supports operating at nominal Thirty.

voltages higher than 13·2 kilovolts but not

exceeding 66 kilovolts.           -

(iii) lines on steel or reinforced concrete supports Twenty-five.

(iv) lines on treated wood support Twenty.

(j) Meters Fifteen.

(k) Self-propelled vehicles Seven.

(1) Static machine tools Twenty.

I I (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 fitting and Fifteen.
apparatus.
(iv) Street-light fittings Fifteen.

(o) Apparatus let on hire-

(i) other than motors Seven.

(ii) Motors Twenly.

(p) Communications equipment-

(i) radio and high frequency carrier system Fifteen.

(ii) telephone lines and telephone Twenty.

D. Assets purchased second hand Such reasonable period
and assets not otherwise pro- as Government deter-
vided for in this table. 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.

AGP. (Leg.) No.9/73-2,500-21-5·7~ .

. .


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