Shah, J.

-1. The assessees are a limited company carrying on the business of manufacturing cloth. In the year of account 1954-55 the assessees purchased certain motor-cars and bicycles for use in their business and claimed in the year of assessment 1955-56 development rebate under S. 10(2) (vi-b) of the Income-tax Act. The income-tax authorities allowed the assessees the normal depreciation on the motor-cars and the bicycles under S. 10(2) (vi). The Tribunal also allowed to the assessees development rebate in respect of the motor-cars and bicycles, holding that the motor-cars and bicycles, were plant within the meaning of S. 10(2) (vi-b) of the Income-tax Act and that the same had been installed after 31-3-1954 and had been wholly used for the purpose of the business carried on by the assessees.

-2. In this reference, Mr. Joshi for the Dept. contends that even though within the definition of the expression plant in S. 10(5) of the Income-tax Act vehicles may be included, for the purpose of sub-sec. (2) (vi-b) of S. 10 of the Act vehicles are not included in that expression. Mr. Joshi contends that the Legislature had advisably used the expressions installed and installation in sub-section (2) (vi-b) of S. 10 and that those expressions postulate that the plant must be fixed in position when it is being worked or used and if a plant is from its nature or otherwise incapable of being fixed in position when it is worked, it cannot be regarded as included within the expression plant as used in cl. (vi-b) of sub-sec. (2) of S.

10. We are unable to accept that contention.

The Legislature had given a special definition of the expression plant in sub-sec. (5) of S. 10 of the Act, and by that definition vehicles, books, scientific apparatus and surgical equipment purchased for the purposes of the business, profession or vocation are expressly included within the definition: and in the absence of very strong indication to the contrary in sub-s. (2) (vi) of S. 10 we will not be justified in holding that notwithstanding the definition which is specially devised for sub-sec. (2), the expression plant will not include vehicles, books, scientific apparatus and surgical equipment some of which by their very nature are incapable of being fixed in position at the time when they are worked or used.

The assumption made by Mr. Joshi that the expression installed must necessarily mean fixed in position at the time when the plant is worked or used does not, in our judgment, seem to be justified. The expression installed is also used in the sense of inducted or introduced, and if that be the sense in which that expression is used, there is nothing inconsistent in the context in which that word is used which will justify us in holding that the word plant in S. 10, sub-sec. (2), cl. (vi-b), of the Income-tax Act was not intended to include vehicles.

-3. We, therefore, proceed to answer the question referred to us for decision in the affirmative. The Commissioner to pay the costs of the assessees.

Reference answered in the affirmative.