Factory building depreciation allowed for a motor workshop; ordinary meaning of "factory" applied, with no question of law arising.

A workshop used for minor body-building work, repairs and maintenance of motor omnibuses was treated as a factory building for depreciation because it employed more than ten workers, used motor-driven power, and was registered under the Factories Act. In the absence of any statutory definition of "factory" in the Act or Rules, the ordinary and natural meaning of the term was applied to the assessee's business context. That interpretation was held to involve no error of law, and no referable question of law arose from the Tribunal's order.

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Issues: Whether the assessee's workshop, used for minor body-building work, repairs and maintenance of motor omnibuses and registered under the Factories Act, could be treated as a factory building for depreciation under the Income-tax Rules, and whether any referable question of law arose from the Tribunal's order.

Analysis: The expression "factory building" was not defined in the Act or the Rules. On the admitted facts, the workshop employed more than ten workers, used motor-driven power, and was registered as a factory. In the absence of a statutory definition, the Tribunal adopted the ordinary and natural dictionary meaning of "factory" and applied it to the workshop in the context of the assessee's business. That approach was held not to involve any error of law.

Conclusion: The workshop was held to be a factory building for depreciation purposes, and no question of law arose for reference. The result was in favour of the assessee.

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