JUDGMENT : Thottathil B. Radhakrishnan, J. These appeals by the Revenue are against the decision of the Income Tax Appellate Tribunal dismissing the Revenue's appeal and thereby confirming the decision of the Commissioner of Income Tax (Appeals), whereby it was held that the assessee, who is engaged in the production and marketing of cut flowers, is eligible for depreciation claimed on mother plants. The substance of the contention of the Revenue is that disallowance claimed on the mother plant cannot be claimed as depreciation and as a consequence, the Tribunal was not right in holding that the disallowance of depreciation claimed on the mother plants do not come under the purview of prima facie adjustment under Section 143(1)(a) of the Income Tax Act, 1961, hereinafter referred to as the 'Act', for short. 2. We heard the learned Senior Counsel for the Revenue. There is no appearance on behalf of the respondent assessee, in spite of service of notice. 3. The Commissioner of Appeals as well as the Tribunal proceeded to apply the decision of the Calcutta Bench of the Tribunal in the case of General Fibre Dealers Pvt. Ltd. [ITA Nos.1626 and 539(Cal)/89], wherein it was held that tea bushes constitute plant and machinery for a plantation company producing tea and as such, the assessee is eligible for depreciation. 4. The learned Senior Counsel appearing for the Department pointed out that the decision in General Fibre Dealers Pvt. Ltd. (supra) is of no avail for reasons more than one. He argued that the Tribunal as well as the Commissioner of Appeals failed to note that the definition of the term 'plant' in Section 43(3) of the Act was amended with effect from 1.4.1962 as per the insertion made through the Finance Act, 1995, whereby tea bushes or live-stocks were excluded from the definition of the term 'plant' in that sub-section. He also pointed out that the statement of objects and reasons of the 1995 Finance Bill clearly shows that the said amendment was being made to override certain judicial pronouncements in so far as tea bushes are concerned and also to exclude live-stocks from the ambit of the definition of the term 'plant'. 5. The eligibility to reckon depreciation is referable to Section 32 of the Act. 5. The eligibility to reckon depreciation is referable to Section 32 of the Act. A perusal of the different limbs of Section 32 of the Act would clearly show that the term 'plant' in that Section, wherever it occurs therein, is apparently referable only to non living objects and not living things, be they belonging to animal life or plant life. In so far as tea is concerned, the Act itself makes reference to the Tea Act and registration with the Tea Board. There are consequences that followed in the matter of application of the Income Tax Rules, 1962, 'Rules', for short, in relation to establishments which incidentally grow tea. In any view of the matter, except where the Act or Rules make clear eligibility for exemption with reference to any particular type of things, no living organism, whether from the animal world or the plant world, could be brought into the term 'plant', even utilising the terminology of Section 43(3) of the Act which is an inclusive definition. We also recall for ourselves the clear distinctions to be maintained in the legislative domain and the field occupied by the provisions relating to different subjects in the three Lists in Seventh Schedule to the Constitution of India are concerned. The process of propagation by obtaining cut-plants from a mother plant which is nothing but vegetative propagation in terms of botanical terminology cannot be treated as an activity for the purpose of treating that procedure to be of such a nature to entitle an assessee to claim depreciation for the mother plant. The generation of cut flowers utilising the cut-plants is the progressive result of vegetative propagation not amounting to destruction or conversion of the mother plant; which continues to remain intact for the purpose of generating more tissues which would grow out to be utilised as cut-plants for commercial activity. The ratio of the decisions relating to tea does not apply to the case of an assessee who claims deduction of the nature that has been sought for in the case in hand. 6. All that the Tribunal has done was to merely follow the decisions of the Calcutta Bench even without noticing the amendment to the Act. In the light of the aforesaid, we vacate the interim orders and remit the matters for reconsideration by the Appellate Tribunal in accordance with law. 6. All that the Tribunal has done was to merely follow the decisions of the Calcutta Bench even without noticing the amendment to the Act. In the light of the aforesaid, we vacate the interim orders and remit the matters for reconsideration by the Appellate Tribunal in accordance with law. Since the assessee does not appear before this Court, let a fresh notice be issued to the assessee from the Tribunal. Further consideration by the Tribunal shall be done de novo noticing what is stated above, however, not tapering down any finding rendered in this judgment which has resulted in this order of remand. The income tax appeals are ordered accordingly.