Suhas Chandra Sen, J. - (1.) The Tribunal has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961 :
(2.) The questions, at the instance of the assessee, arising out of Income-tax Appeal No. 1298/(Cal) of 1983 filed by the assessee are : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the hotel building owned by the company and used for the purposes of carrying on hotel business was not a 'plant' for the purpose of calculation of depreciation ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the company was not entitled to depreciation and extra-shift depreciation on building applicable in the case of plant ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the company was not an industrial company mainly engaged in the manufacture of goods ? (4) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rate of income-tax applicable to the company will be that applicable to a non-industrial company ?" 2. The question, at the instance of the Department, arising out of Income-tax Appeal No. 1298/(Cal) of 1983 is : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that preparation of food in the hotel constituted manufacture or production of any article or thing within the meaning of Section 32A of the Income-tax Act, 1961 ?"
(3.) The question, at the instance of the Department, arising out of Income-tax Appeal No. 1575/(Cal) of 1983 filed by the Department is : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to deduction of the amounts relating to municipal corporation tax and multi-storeyed building tax for the earlier years notice of which the assessee received in the instant previous year, while the assessee maintained accounts in the mercantile system ?";