Plant, has been defined as the tools, machinery, fixtures, buildings, grounds, etc. of a factory or business; the apparatus or equipment for a certain mechanical operation or process, Steel City Beverages Ltd. v. State of Bihar, (1996) 1 Pat LJR 868.
Plant, has frequently been used in fiscal and other legislation. It is one of a fairly large category of words as to which no statutory definition is provided ('trade', office even 'income' are others), so that it is left to the court to interpret them. It naturally happens that as case follows case, and one extension leads to another, the meaning of the word gradually diverges from its natural or dictionary meaning. This is certainly true for plant, I.R.C. v. Scottish & Newcastle Breweries Ltd., (1982) 1 WLR 322: (1982) 2 All ER 230: 55 TC 252 (HL).
Plant, in the relevant sense, although admitted not a term of art, and therefore part of the general English tongue, is not, in this sense, an ordinary word, but one of imprecise application, and, so far as I can see, has been applied to industrial and commercial equipment in a highly analogical and metaphorical sense, borrowed, unless I am mistaken, from the world of botany, Cole Bros Ltd. v. Phillips (Inspector of Taxes), (1982) 1 WLR 1450: (1982) 2 All ER 247 (HC).
Plant, includes whatever apparatus is used by a businessman for carrying on his business, not his stock-in-trade which he buys or makes for sale, but all goods and chattels, fixed or movable, live or dead, which he keeps for permanent employment in his business, C.I.T. v. Taj Mahal Hotel, (1971) 3 SCC 550: (1971) 82 ITR 44; Scientific Engineering House (P) Ltd. v. C.I.T., (1986) 1 SCC 11: 1986 SCC (Tax) 143: (1986) 157 ILR 86.
Plant, the fixtures, tools, machinery, and apparatus necessary to carry on a trade or business. See the Employers Liability Act, 1880, and Yarmouth v. France (1887) 19 QBD 647, where a horse was held to be 'plant' within that Act; and see National Provincial and Union Bank of England v. Charnley, (1924) 1 KB 431, and Daphne v. Shaw (1926) 53 TLR 45. 'Plant' does not include solicitors' books under the Finance Act, 1925, s. 16.
For the meaning under the (English) Rating and Valuation Acts, 1925 and 1929, consult Weston Booth on Valuations for Rating.
Stealing, or damaging with intent to steal, any plant, root, fruit or vegetable production growing in a garden, orchard, greenhouse, etc., is punishable on summary conviction by imprisonment up to six months with or without hard labour, or by fine up to 20l.; a second offence being felony punishable as simple larceny. Stealing, etc., any cultivated root or plant used for food of man or beast or dyeing or manufacture in any land, not being a garden, is punishable by imprisonment up to one month or fine up to 20s, Larceny Act, 1861, ss. 36, 37. Malicious damage is similarly punishable by ss. 23, 24 of the (English) Malicious Damage Act, 1861.
Plant includes machinery, equipment or appliance, whether affixed to land or not. [Atomic Energy Act, 1962 (33 of 1962) s. 2(1) (e)]
Plant would include any article or object fixed or movable, live or dead, used by businessman for carrying on his business and it is not necessarily confined to an apparatus which is used for mechanical operations or processes or is employed in mechanical or industrial business, Scientific Engineering House (P) Ltd. v. CIT, AIR 1986 SC 338 (344): (1986) 1 SCC 11. (Income-tax Act, 1961, s. 32)
Theatre building cannot be considered a plant, CIT v. Raiban & Sons, (2002) 10 SCC 381: AIR 2002 SC 443. (Income Tax Act, 1961, s. 32)
The word 'plant' has got exhaustive meaning and cannot be limited to thing which is fixed to earth. Any structure or thing which is used in the business either as a seal of business or location. Where business is carried on can be said to be 'plant', in sense that it is one of means of carrying on business, AIR 2007 (NOC) 1613 (Kar).
Plant, would include any article or object fixed or movable, live or dead used by a businessman for carrying on his business and it is not necessarily confined to any means as used for mechanical operations or process employed in mechanical or industrial business, Scientific Engineering House Pvt. Ltd. v. Commissioner of Income Tax, (1986) 1 SCC 11.
Plant, would include whatever apparatus is used by a businessman for carrying on his business; not his stock-in-trade which he buys or makes for sales, but all goods and chattels fixed or movable which he keeps for employment in his business and which have some degree or durability, State of Bihar v. Steel City Beverages Ltd., (1999) 1 SCC 10.
View Judgments Citing this Phrase View Acts Citing this Phrase