Ordinary meaning of "machinery" under income-tax law includes a diesel engine for depreciation allowance.

The expression "machinery" in Section 10(2)(vi)(b) of the Indian Income-tax Act, 1922 was given its ordinary meaning because the Act did not define it. Where a provision uses both "machinery" and "plant", the two terms must be treated as distinct, so machinery cannot be confined to a self-contained unit. Applying that approach, a diesel engine was held to be a mechanical contrivance falling within "machinery" for depreciation purposes, and the assessee was entitled to depreciation allowance.

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Issues: Whether a diesel engine is "machinery" within the meaning of Section 10(2)(vi)(b) of the Indian Income-tax Act, 1922, so as to qualify for depreciation allowance.

Analysis: The expression "machinery" is not defined in the Act and must therefore be given its ordinary meaning. It was held that where the legislature uses both "machinery" and "plant" in the same provision, the two expressions must be treated as carrying different concepts. On that basis, the view that machinery must necessarily be a self-contained unit was rejected. Applying the ordinary meaning of the term, a diesel engine was held to be a mechanical contrivance falling within the word "machinery" for the purposes of the depreciation provisions.

Conclusion: A diesel engine is machinery within Section 10(2)(vi)(b) of the Indian Income-tax Act, 1922, and the assessee was entitled to the claimed depreciation allowance.

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