S.P.BHARUCHA, J. (1) THE respondent has been served but has chosen to put in an appearance. (2) THE High Court answered in the affirmative and in favour of the assessee the following two questions : "I. Whether on the facts and in the circumstances of the case, the theatre building can be considered as a plant? ii. Whether , on the facts and in the circumstance of the case, the assessee is entitled to higher rate of depreciation on the theatre?" It did so relying upon an earlier Full Bench judgment in Commissioner of Income-tax v. Hotel Luciya (23} ITR 492). That decision of the Full Bench was considered by this Court in Commissioner of Income- tax v. Anand Theatre (244 ITR 192) and set aside. (3) ACCORDINGLY, the civil appeal is allowed. The order under challenge is set aside. The questions are answered in the negative and in favour of the Revenue. (4) NO order as to costs.