JUDGMENT M.N. Venkatachaliah, J.—Pursuant to the order dated August 7, 1985, in Civil Petition No. 542 of 1984, the Income Tax Appellate Tribunal, Bangalore Bench, has stated a case and referred the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the assessee is entitled to depreciation on the written down value of roads and drains at the rates applicable to buildings ?" 2. The matter is covered by the pronouncement of this court in Commissioner of Income Tax Vs. Bangalore Turf Club Limited, (1984) 150 ITR 23 KAR . Following the said pronouncement, the question referred requires to be answered in the affirmative and against the Revenue. Reference disposed of accordingly. No costs. 3. Sri Sarangan is permitted to file his vakalat for the respondent-assessee.